AND BY: Compilation of Important Circulars Orders Issued Finance Department
AND BY: Compilation of Important Circulars Orders Issued Finance Department
. •
GOV£111\'MEI\'T 01' ORISSA
FINANCE DEPARTMENT
I For Official Use OnlY I
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FINANCE DEPARTMENT
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CONTENTS
RELATING TO O. �- R.
2 0. M. No. 42151/F.
-'- 28·9-1992 Amendment to the 0 r -i s s a
--
---- -- ----------- Gener?l Financial Rules; Vol. I,
RELATING TO 0 T. C. ..
14 Notification No. 41267-F., 23-9-1992 Defer payment of Sales Tax collected 102
and payable in the return prescril:ed
under the Orissa Sales Tax
Act, 1947 and the Rules made
thereunder on the sale of finished
products by the registered dealers
specified in column (2) of the
Schedule.
,('
15 Notification No. 41270-F., 23-9-1992 Central Sales Tax (Deferment of 117
Paymen� of fax} Orissa Rules,
1922.
.
16 Notification No. 43796-F., 14-10-1 9�., Amendments to the Orissa Sales 117
Tax Rules. 1947.
REi.ATING TO BUDGET
MISCELLANEOUS
/
4 0. M. No. 23362-F,
. 22-5-1992 Amendments to the Pass Book under 124
the G. I. $. for Government
employees.
.
t1 0. M. No. 38489/F. 5-9·1992 Fixation of Monetary limit for 128
binding charges of Registers,
Books, Guard Files, Table P�ds
and Gazettes.
vii
/,
takir:gs etc.
Notification No. 49834/F. ��9 2 9 Amendment to the Rules Regula t 139 v--
ing Control and Use of Govern
ment Vehicles.
·to Service C o n ditions, P6y fi?<aticn, Budgetary exerci�es ar.d other' allied matters are very often required
'
by different . Dep£rtmer.ts fer referer.ce. •
As in the past years, it has been our endeavour in the Finance
I
Dllpartment to cc rrpilo s�ch instr·uctions in shepe of a ccmpendium every year f or use by different
Departments and ·Offices sub-ordinate to them. Instructions issued during the year 1992-93 have
<been incorpo.ra ted in this publication ..with a view to facilitating easy reference by users.
...
P. K. MISHRA
SeCIGtary to Government
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FINANCE DEPARTMENT
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NOTIFICATION
No. 18264- Pen-5/92/F.-In exercise cf the powers conferred by the provi�o to Article 309 of the
_
Constitution of India, the' Governor of Orissa is pleased to ma�e the following amendment to the
Orissa Service Code, namely:-
AMENDMENT
in rule 52, for the word "thirty" the words "thirty-two" shall be substituted
No. 19752-Pen-13/92-F.
FINANCE 'DEPARTMENT
OFFICE MEMORANDUM
Service Book/Service Roll is the repository of Service records of Government employees procedures
for pr<l!ler maintenance of Service Book/Service Roll in duplicate vis-a-vis their utility have been
laid dc:wn in detail under Appecdix-11 and 11·A of Orissa Service Code. Very often It iS" found
by the Government thatthe afcresaid ccdifi�d previsions of Orissa Service Cede still remain urnoticed
by certain Head of Offices and their employees, as a result, the Service Book/Service Roll is not
maintained !l}
up-to-date along with records of the requisite service verification certificate e rein, from.
the concerned Drawing Officer. · .
,
2. Non-maintcncnce of the Service Bcok/Setvice Roll in duplicate n9t only cause, inordinate
celay fot· senction of retirement · benefits of a Government employee but also causes
avoid able, harrassment to the �mployee concerned long after his/her retirement. The Government
is
also put to an embarasing situation in different for a liko pension Adalat,AdministrativeTribunals/Courts
tor such dolay. Instances are also not rare, where it is eported by the Head o f the office/
pension sanctioning authority that the origina I Service Book/Service Roll is either damaged,
lost or missent, leading to a dead.-lock situation about the non-release of pensionary benifits of the
concerned employee.
3. To avoid such stand still position referred to in Para.-2 above "the Duplicate Government
Selvant's copy" of Service Book/Service Roll should be
kept ready In an up to-date f;rm,
fo(
acceptance by A ccountant-General (Accounts/Audit). Orissa for the purpose of pension as per .t h e
rules provided Under Appendix-11 and 11-A o f Orissa Service Code. A n y negligence i n thi�
regard, either on the part of the Head of the office or employee concerned shall be seriously
viewed bY the 'Gover.,ment.
s. RATH
Joint Secretary to Governme11t
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.
2
.
No.25773-C.S.·I-24/92/F. '
FINANCE DEPARTMENT
OFFICE MEMORANDUM
Below para 3(e) of Fi nance Department Office MemoranduM No.24493-F., d9ted tha 21st
June 1988, tha following Note shall be inserted :
. '�
�Note-The expression 'purely temporary promotion' shall not include cases of ad hoc p ro motion
made against regular vacancies basing on the rocommandation of the validly constituted
Departmental promotion Committee under thp relevant recruitment rules".
P.K.PATNAIK
No.42786-C.S.·II·26/92/F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
In tetms of the provision of Rule-194(1) of the Orissa Service Code (incorporated by Finance
Uepartment notification No. 34913/F., dated the 17th August 1984) no mltern'ity leave is admissible·
to a female Government servant for the third and subsequent issues.
2. The matter was·unde r &l\amination for sometime past and after careful consideration, the
Governor has been pleaed to decide in modification to the above provision that maternity leave
shall be granted to a female Government servant who is having less than two surviving children.
3. This decision shall take effect from the date of issue of the order.
•
4. N ecessar y amendment to the Orissa Service Cod� is being made.
P. K.' PATNAIK
No.42876-C.S.·II-26/92-F.
FINANCE DEPARTMENT
OFFICE MEIMORANDUM
A Go ver n men t servant is en t it le d to an admissible period of joir>ing time for preparation and t<!
cover the time actually spent in the jourrey to join a new post at a new place of p ostin g. Ther e are
instances, (i) where a Government servant is orderd to join a new post a t a new pla ce of po st ing
without availing of f ull joining time t o which he is entitled, or {ii) a Government servant proceeds
alone and joins the post without availing of full joining time and tal\es his family later within the
permissible period of time for clAiming travelling alllcwur.ce for t�.o family. The question cf providing
·
benefit to th e Government servants who c;,nno·t avail of f ull joining time due to above
reasons was under examination of Government.
2. Af ter careful consideration, the Governor has been pl ease d to decide that in the above cases
the number of days of joining time admissible under the rul es subject to a maximum of 10 days reduced
by the number of days actually availed of shalf be credited as Earned Leave t o the leave account
of t he concerned Government servant provided th;;t the E. L. already at h is credit togethPr with the
cre dit given under these orders shall not exceed 24() days.
3. The very order sanctioning the joining time sha ll reflect the number of day(s) of joining
time actually unavailed of and th e authority competent to sanction leave shall c redi t the same to the
leave account of the concerned Government servant.
5. Necessary amendments to Orissa Leave Rules, 1966 will be made i n due course.
P.K.PATTNAIK
Additional Chief Secretary:cum-Sooretary to
Government,
•
No. 46164-C.S.-i-30/92- F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
Rule, 74 (d) of the Orissa Se rvice Code lays down the procedure for fixation of pa y of a Govern
ment servant when he is appointed to a post which does not involve assumption of duti &$ and respon·
sibilities of greater importance than those attached to the old post. In such a case. t he pay is fixed at
the stage of the time scale which is equal to his pay in respect of the old post or if th e r e be no su c h
stage, the stage next below t hat pay plus personal pay equal to the difference and he will continue to
draw his increment from the usual date. In ca se of appoi ntment to a lower post, reference to the
pravious post is invariably made in the appointment order and the app oi nt ment is always in the interest
of public service.
•
At times it so happens that before entering into Government service, the person on his appl.ica·
tion for different posts is appointed to a post carrying duties and responsibilities of greater importance
_ and subsequently, while holding such post, is appc;>inted to a post in a lower time.scale of pay. In such
c3se, forwarding of application might not have been m�de possible or it may so hPppen that t>e may
have obtained permission to attend the interview or other tests for qualifying himself for subsequent
appointment. It may also so happen that while holding a post, his <pplication for a post carryirg duties
and responsibilities of loss importance might have been forwarded and the person concerned might
have attended the interview with the permission of competent authority.
In the above categories of cases, there being persistent demand for fixation of pay under Rule
74(d) of the Orissa Service Code, the matter has been carefully considered by Government and it has
been decided that since in every such case, the appointment is made on the initiative of the Govern
ment servant concerned without any weightag e being given to the services rendered by him in the
higher po·st, such appointme11t ma.y not be taken as an appointment within the purview of Rule 74(d)
of the Orissa Service Code. •Government have further been pleased to decide that in the above cate
gories of cases, the pay of the Government servant will be fixed in the time scale of the new post at
the appropriate stage by allowing number of increments equal to the number of completed years of
service rendered in the higher post under Rule 80 of the Orissa Service Code subject to the condition
that the pay so fixed wlll not exceed the last pay drawn in the 'previous post or the maximum of the
time scale of the new post. The next increment will be admissible from the usual date of increment.
This principle will also apply to cases where a Government servont resigns from his post to take up
another appointment and the· resignation is treated as a technical formality. All such cases will require
the prior concurrence of Finance Department. The interruption, if any, in between the date of relief
from the previous post and joining the new post should not exceed the normal joining time and such
interruption shall be regularised by grent of leave due and admissible.
.
Appropriate amendment to the above effect will be made in the Orissa Service Code.
This order will take effect from the date ofissve. Past cases already decided need not be reopened.
Cases pending will be regulated in accordance with this Office·Memorandum.
P. K. PATNAIK
Additional Chief Secretary-cum-Secretary
to Government
No. 2801-C.S.-11-38/92-F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
212(a) of the Orissa Service Code, was under consideration. Government, after careful consideration
of all aspects of the question. have decided as per Rule 226(b) of the Orissa Serviqe Code that Govern
ment servants on deputation to· such bodies as referred to above will not be entitled to d�putation ·
allowance.
2. This arrangement will come into force with effect from the 1-st February 1993.
P. K. MISHRA
Secretary to Government
s.
(No. 2891-C.S.-11-49/92-F:]
OFFICE MEMORANDUM
Subject--Admissibility of Green Card incentive allowance d!!ring the period of leave surrenderetl
for the benefit of encashment.
In Finance Departme nt Office Memorandum No. 26658-F.. dated ·the 2nd June 1982, it was
clarified that the allowances of compensatory nature as are allowed for specific purposes and pai d
during t h e pllriod of duty or leave actually a vaile d of, shall not be admissible in respect of leave
1urrondered for encashment. Doubts have been raised in certain quarters as to whether the incentive
allowance granted in favour of a Government servant holding Green Card-c an be admissible in respect
of leave surrendered by him for encashment.
2. It is further clarified that the incen_tive allowance granted in favour of the sue� Green Card
holders being not compensatory in nature, can b e admissible in respect of leave surrendered for
tncashment.
S. K. RATH
(No. 7881-C.S.-11-21/93-F.
F INANCE DEPARTMENT·
OFFICE MEMORANDUM,
Subject:-Surrender of Earn
_ ed leave in lieu of leave salary and allowances-Withdrawal of t he benefit
In Finance Department Office M emo ra ndum No. 34642-F., dated the 21st July 1973 read with
Finance De partment 'Resolution No. 25892-F., dated the 24th May 1978 the St$te Government
lnnoduced the above benefit in respect of the St<tte Government employees. In course
of time some additional benefits on this account have been extended to the police personnel,
fire-service personnel, staff of the Guest House, Orissa B hawan and Ut ka l Bhawan etc.
In the meantime Government have reviewed the position and after careful considiration of all
aspects have decided that the benefit of surrender of sa la r y and
Earned' Leave in l ieu of-leave
allowances by the State Government employees shall stand withdrawn with effect from lst April,
1S93.
P. K. MISHRA
Secretary to Government
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6
[No. 7958-c.S.·II-22/93-F j
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FINANC E DEPARTMENT
OFFICE MEMORANDUM
In Finance Department OfficeMemorandum No. 19867/F., dated the 1 8th April, 1979 a nd Office
Memorandum No. 1 4 1 46/F., dated the 30th March 1982, the Stale Government introduced the
scheme of Leave Travel Concession to enable the State Government employees . to visit their
native place and the places of interest within the State.
Government have reviewed the position and after careful consideration, have decided that tlte
above benef it admiss b
i le to the State Government employees will stand withdrawn with effect from
1st April 1993.
P. K. MISHRA
Secretary to Government
.
rNo. 24996-T.A.-9/92-F.]
FINANCE DEPARTMENT
OFFICE MEMORANDUM
'
(1) (2) •
(3) (4) (6)
· 2. This order shall be effective from 1st June t 992. In case of Village Level Workers/Lady
Village Level Workers of Panchayati Raj Department ($1. Nos. 22 & 23 above) the rate of permanent
travelling Allowance now fixed for them shall be deemed to have been admissible for the 1st October,
1991 . The excess amount. if any, drawn on this account by such Government servants as per
Panch.ayati Raj Department Order No.12213, dated the 17th September 1991 shall be recovered
from them in suitable monthly instalments a s may be fixed by Administtative Department.
3. Necess�ry amendment, to Appendix-5 to O.T.A. Rules will b:e made in due course.
P. K. PATNAIK
FINANCE DEPARTMENT
'l'he question of revising various rates of travelling allowances and also ttie provisions' relating
to diffllrent entitlements of a Government servant under Orissa Travelling Allowance Rules was under
examination of Government. After careful1c ' onsideration, the Governor has been p.leased to decide
· · ·
as fo llows : -
2. (a) The rates of conveyance allowance wherever admissible under Rule-34 of Orissa Travell
ing Allowance Rules shall be . fixed as follows:-
Motor Cycle/Scooter AIJo� vance Rs. 175·00 P.' M.
Bi-cycle Allowance�; Rs. 30·00 P . M .
(b) It has also been decided not to allow Motor Car Allowances under the aforesaid ru·le due
to the high cost involved in using own motor car for official purposes within the head
quarters of a Government servant. Motor Car allowance now admissible i n any qu.arter
shall be discontinu.ed forth:with.
3. The rate of mileage allowance for journeys byroad other than by own vehicle or public motor
'Services '\S provided un.der Rule-53 of Orissa Travelling Allowance Rules shall be fixed
as· follows .;·-·
•· (i) First Grade and Second Grade Government Rs. 0·50 paise per Km.
servant.
{ii) Third Grade and Fourth Grade Government Rs.0·40 paise perLKm.
e
s rvant.
. .
4. The maximum limit on reimbursement of conveyance hiring charges during tour outside
1he State as admissible under
. I
J.:
Rule 79(iii) of Orissa Travelling Allowance Rules shai J?e fixed at
Rs. 70·00 (Seyenty) per day. r
5. A Government servant, who is entitled to' trave·l by first class accommodation. in Train, shall
�·.aeeiiQltlle to
travel in A.C. Chair-Car. Such a Government servant sha-l l also be eligible to travel
A. C. Two tier in a particular train in which there is no first class provision atall.
6. The monthly income ceiling of dependent relatives of a Government servant as. provided in
"Note"below Rule-14 of Orissa Travelling Allowance Rules sh;;ll be fixed at Rs.500·00 (Five hundred).
7. These charges shall apply to all cases of journey, etc. performed otJ.cir after the date of issue
of this order. In so tar as the rates revised i n Para. -2 of this Office Memorandum are concerned, the
rates shall be effective from the 1st August 1992.
P. K. PATNAIK
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FINAINCE DEPARTMENT
OFFICE MEMORANDUM
Subject- Grant of Motor Cycle Allowance to the Assistant Fire Officers/Station Officers of Orlssf.
Fire Service.
The question of allowing Moto.r Cycle Allowance to some of the Assistant Fire Officers/Station
Officers of Orissa Fire Service was under examination of Government. Alter careful consideration
the Government have been pleased to decide that such of the above officers who are required to perform
fire prevention and protection duties frequently wihin
t the headquarters.will be entitled to Motor Cycle
Allowance at the rate of Rs. 1 75·00 per month as admissible under Rule-34 of the Orissa Travelling
Allowance Rules.
2. Grant o.f Motor Cycle Allowance will also be subject to condition that the competentauthorily
sh!lll issu'e specific orders assigning the above mentioned duties to the concerned .Assistant File
Officers/Station Officer and such an officer shall give a certificate once in the beginning of oach
financial year to the effect tha t the Motor Cycle/Scooter is owned, main tained and utilised by him
for official purpose.
,
3. This order shall take effect from the 1st January 1993.
P. K. MISHRA
•
Secretary to Government
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The Orissa Pension Rules, 1 977 (O.P.R.. 1977) have been repealed by Orissa Civil Services (Pensi
Rules, 1992 [O.C.S.(P.) Rules, 1992]. and Orissa Civil Services (Commutation of Pension) Rul
1992 [ o.c:s. (C.P.) Rules. 1 992] with effect from the 1st April 1992. The Government servants w
have since applied/submitted their pension papers in advance in the standardised forms appen
to 0. P. R 1 977. keeping in view their retirements in April 1992 or thereafter need not apply ag
.•
in the revised Forms. after commencement of 0. C. S. (P.) Rules, 1992 and 0. c. S. (C. P. ), Rul
• 1992. Alter consultation with the Commerce Department, necessary steps are being taken sh01
with the Director. Printing, Stationery and Publication, Orissa for standardisation. printing and regL
supply of the revised Forms appended to the 0. C. S. (P.) Rules, 1992 and 0. C. S. (C. P.) Rul
1992 to the Pension Sanctioning Authorities/Head of the Offices.
2. The availability of the revised printed Forms will no doubt take some time and as such to av
any stand still position in the matter of sanctioning the retirement benefits, the retiring/retired Gov4
· �•11
ment servants and the Pension Sanctioning Authorities are hereby informed to use the typed ;.
ll
of the model Forms introduced in the 0. C. S. (P.) Rules, 1992 and 0. C. $. (C. P.} Rules, 1 992 till.
the revised printed forms are available from th'e Orissa Government Press. This arl hoc arrangement
should be accepted by the Accountant-General (Accounts/Audit), Orissa, as well as, treasury and
special treasury and sub-treasury officers in authorising Pension, Gmtuity ar.d Commuted value of .
. .
penSIOn.
P. K. PATNAIK
No. 29826-Pen.-52/92- F.
GOVERNMENT OF ORISSA
FINANCE DEPARTMENT
\
RESOLUTION
IIhas been brought' to the notice of Finance Department that the Pension Sanctioning Authorities/
of Office are required to sign a good number of forms like ackr:owledgement
of nomination/
rwardiJ1g orders to Head of Office/Treasury/Sub-Treasury/Special
Treasury/Account�nt-Ger.ersl,
person concered, etc. The Pension Sanctioning Authorities/Heads of Office being engaged
UntlltifariciUS activities hardly find time to sign the records.
With a view to expedite the. issue of sanction of.pension/ commutation of pension it has been
that the forms indicated below shall henceforward be singed by the Pension Sanctioning
or Head of office or Authorised Officer as the case may be.
12
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5. O.C.S. {Pension) Authority spe�ified to sign the Head of Office H e a d o f. . Offrce/
Form-1 1 , form (Page.72). · Authorised Autho
rity,
6. O.C.S.( Pension) Authority specified to sign Ditto Ditto
Form-13. the form (Page-74).
7. O.C.S. {Pension) Authority tp sign in the Memo. Pension Sanctioning Pension Sanctioning
Fcrm-16. (Page-81 ). Authority ' ·AuthorityIAuthorised
Authority.
t furnish
3. O.C.S. (Commuta· Authority specified o Ditto Ditto
. tion of Pehsion) the acknowledgement receipt
Form-2. under Part-II of Form (Page.-
24).
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6· Ditto Authority to sign the Memos. Dittc Ditto
(Page-2).
13
8. O.C.S. (Commuta Authority to sign in the Memo. Pension Sanctioning Pension Sanctioing
tion of Pension) (Page-33). Authority Aualiority/Authorid
Form-6. Authority.
[No. 32731-Pen-13/92-F.]
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 25th July 1992
Subject-Expeditious d�sposal of Pension cases-Time limit for issue of "No Demand Certificate".
The objective of the State· Government. is to mitigate the grievances of the pensioners by
enabling them to_ draw pension and other retirement benefits soonafter they cease to draw their
salaries. Accordingly an action oriented procedure has been outlined in Orissa ci{I!J Services
(Pension) Rules, 1992 for preparation, processing and transmission cf pension papers of the
Jeliring/retired Government servants to the appropriate quarters by the Head of Offices/Pension
�nctioning Authorities within the ·prescribed time schedule. Rules 58-62 of ibid cast a heavy
responsibility on the Head of Office and Appointing Authority in this regard. The Heads of
Offices are to initi ate' action for preparation of pension papers, two years before the date on
which a Government servant is due to retire on superannuation and collect all requisite data
pertaining to the retiring Government servant one year before of his/her retirement in order to
complete the procedural exercises, eight months in advance· of the date of retirement. Where
the Head of Office is not the Appointing Authority, the later on receipt of the pension papers
from the former, shall sanction the pension under intimation to the Accounts Officer, not later
than 4 months before the retirement of Government servant. Failure of timely compliance by
th8 Head of Office/Pension Sanctioning Authority in the matter will be attributab'le to administrative
lapses, resulting in payment of interest for delayed sanction of gratuity over one year under Ru'Je
49 of ibid by the State Government. To quicker this process, the Note (a) to Rule 68 of ibid
further envisages that the Pension Sanctioning Authorities would enquire about the nature and
quantum of the outstanding Government dues as defined therein from the offices in which the
retiring/retired Government servants worked during last three years of his/her service and
accordingly issue the necessary'" No Demand Certificates" in favour of such Government servants.
14
2. Despite such stretmiined cedEI prcvisicrs, the Pension Stncticnir.g Authorities are not
sJbmittirg the "No Demand Certificates" in ftvour of retirir.Q/retired Gcverr mer1 servtnts within
the proscribed time schedule alorgwith the pension papers a s a result of which the purpose of
expeditious disposal of pension cases is being defeated due to non-authorisation of Pension
Payment Order/Gratuity Payment Order by the Accounts Officer and in such events, tho pension
papers are lying pending with the Pen�ion Sencticnirg Authorities in a standstill position,
return from Accounts Officer. Such state of affairs is not at all desirable after simplificatron
and codification of the Pen.sion Rules. .
3. It is, therefore, urged upon that the ' Pension Sanctioning Authorities should take prompt
action to procure and submit the requisite "No Demand Certificate'', after proper assessment
and adjustn1ent of recoverable Government dues as per the Codal provisi�n referred to in Para. (1)
abovo and submit the same to the Accounts Officer, within a period of two months from the
date of retirement of the concerned Government servant, failing which it sh&ll be deemed that no
Government dues are outstanding against the retired Government servants and in that event
i otion of final Pension Payment Order/Gratuity Paymet Order by the Accounts Officer
"ii'Uihors
shall be automatic without further reference to the Pension Sanctioning Authorities. Cases where
it is noticed on subsequent occasion that Government dues still remain unassessed and
unadjusted, the concerned Head of Office or the Pension Sanctioning Authority, as the case
may be, would be held responsible in future to make good the loss caused under Government
Account.
P. K.PATNAIK
Additiona I Chief Secretary-cum
Secretary to Government
(No. 36189-Pen-23/92-/F.J
FINANCE DEPARTMENT
RESOLUTION
The 18th August 1 992
Subject-Temporary increase i n Pension.
In continuation of Finance Department Resolution No.43941/F., dated the 29th November
1 991 on the subject noted above the Governor is pleased to grant further 6ne instalment of
temporary increase to the State Government Pensioners/Family Pensioners to compensate them for
the rise in the cost of living beyond average consumer price index at the following rates with
effect from 1st January, 1 992.
(i) Pension/Family Pension, in the case of pre 1st January, 1986, retirees and where family
:pension was due prior to 1st January, 1986, means the consolidated p&nsion or consolidated
family pension as the case may be in terms of Finance Department Office Memorandum
No.45742/F., dated the 13th December, 1'988.
(ii) I n the case of pensioners who retired from. service on or after 1st January, 1986, or
where family pension is sanctioned for the first time on or after 1st January, 1986, pension/
family pension means the basic pension/family pension as the case may be sanctioned on
tetirement/death.
2. Payment of temporary increase involving fraction of. a rupee shall be rounded off to the
· next higher rupee.
4. A ieady reckoner showing the temporary increase- payable from the 1st January, 1992
-onwards in terms of this order is enclosed.
P. K. Pk.TNAIK
(f.
f
•
16
(Figures in Rupees)
'
P/FP 312 362-363 364 365-366 439 . 440 441-442
Relief 222 258 259 260 312 313 . 314
•
17
(Figures in Rupees)
.
(Rs. 477-505) (Rs. 506-594) (Rs. 595--68\3)
P/Fi> 477 506-507 508 509 595 596-597 598
Relief 339 360 361 362 423 424 425
.
PJFP 478 510-511 512 513-514 599-600 601 602
Relief 340 363' 364 365 426 427 428
P/FP 479-480 515 516 517-518 603-604 605 606-607
f;lel ief 341 366 367: 368 429 ·430 431
P/FP 481 519 520-521 522 608 609 610-611
Relief 342 369 370 371 432 433 434 .
(Figures in Rupe•)
(As. 684-712} (As. 713-801 } (Ra. 802-890)
P/FP 684 713-714 715 716 802 803-804 805
Relief 486 507 508 509 570 571 572
.
(Figures in Rupees)
·
(Rs. 891 -91 9) (Rs. 920-1 008) (Rs. 1009-1 097)
P/FP 891 920-921 922 923 1009 1010-1011 101,2
Relief 633 664 655 656 717 718 719
P/FP 898 941-942 943 ' ' 9 44-945 1030 1031-1 032 1033 .
•
Relief 638 669 670 671 132 733 734
P/FP 899-900 946 947 948-949 1034-1035 1036 1037-1038
Relief 639 672 673 674 735 736 737
P/FP 901 950 ,951-952 953 1 039 1 040 1041-1042
Re
l ief 640 675 676 677 738 739 740
P/FP 902 964 955-956 957 1043 1044-1 045 1046
Relief 641 678 679 680 741 742 743
P/FP 909 975-976 977 978 1064 1065-1 066 ,., 1 0'!>7
Relief 646 693 694 695 756' 757 758
(Figures in Rupeee)
(Rs. 1 998-1 126)' (Rs. 1 1 27-1 215) (RS: 121 6-1305)
.
,
21
P/FP 1506-1507 1541-1 542 1 543 1544-1 545 1630 1 !531-1632 1.633
'
Relief 1070 1095 1096 1097 1158 f159 1160
P/FP 1609 1550 1651-1 652 1553 1639 1640 1641 -1642
Relief 1072 1101 1 1 02 1 1 03 ' 1164 1165 1166
P/FP 1522 1588 1589-1 590 1591 1 677 1 678 1 f?9-1 680
Relief 1081 1128 1129 1130 1191 1 1 92 1 1 93
P/FP 1 71 0-1 7l1 1740 1741-1742 1743 2450 2451 -2452 2453:2454
Relief 1215 . 1 236 1237 1238 1299 1 300 1301
P/FP' 1 713-1 714 1748-1749 1 750-2345 2346-2347 2461 -2462 2463-2464 2465-2466
Relief 1 2 1 1. 1242 1 243 1 244 1305 1306 1 307
P/FP ' 1720-1721 2370-2371 2372-2373 2374-2375 2489-2490 2491 -2492 2493-2494
Relief 1222 1257 1 258 1259 1 320
' 1321 1322
P/FP 1 724-1725 2387-2388 2389-2390 2391 -2392 2506-2507 2508-2509 251 0-2511
.
Relief 1 225 . 1266 1267 1268 1329 1330 1331
P/FP 1727-1728 2399-2400 2401· 2402-2403 2517-251 s 251 9-2520 2521 -2522
Relief 1 227 1272 ' 1273 1274 1335 1 336 1337
P/FP 1729 ' 2404-240� 2406-2407 2408-2409 ' 2523-2524 2525-2 526 2527-2528
Relief 1228 1 275 1276 1 277 1338 1 339 1340
•,
P/FP /
1733 2421-2422 2423-2424 2425-2426 2540-2541 2542-2543 2544-2545
Relief 1231 1284 1285 1286 1347 1 348 1349'
'
•
24
P/FP 2568-2569 2608-2609 261 0-2611 261 2 -2613 2727-2728 2729-2730 2731 -2732
Relief 1362 1383 1384 1385 1446 1447 1448
P/FP 2570-2571 2614-2615 2616 2617-2618 2733 2734-2735 2736-273
Relief 1363 1386 1 387 1388 1 449 1450 1451
P/FP 2585-2586 2659-2660 2661 -2662 2663-2664 2778-2779 2780-2781 2782- 278
Relief 1371 1410 1411 1412 1473 1474 1475
P/fP 2587-2588 2665-2666 2667 2668-2669 2784 2785-2786 2787-27B d
Rel ief 1372 . 1413 1414 1415 1476 1477 1 478
P/"P 2604-2605 271 6 271 7-2718 271 9-2720 ' 2834-2835 2836-2837 2838-2839
Relief 1381 1440 1¢41 1442 1503 1504 1 505
•
26
i
FINANCE DEPARTMENT
;
C<;IRRIGENDUM
S. K
•. BATH
No: 45-869-Pen-23/92-F.
I. 'N CE DEPAR.TMENT
F NA .
'
RESOLUTION
' .
'The 27th, Oc
. tober 1 992
In continuation of Finance· Department Resolution· No. 36189-F dated the 1.8th Aug ust f992
.•
·
on the subject noted abov� the Governor is pleased to grant further one instalment of temporary
increase·to the State Government Pension-ers/Family Pensioners to compensate them for the rise ill
the cost of living beyond avera·g·e consumer · price index at the following rates wi�h effect from the 1st
July 1992-
·Ji
•';..'
y:-
Date P�nsion/Fami lypension Rate of temporary increase'
· per month per month
•
(1) (2) (3)
/
.
1 s t July 1992 (i) 'up to Rs. 1 ,750/· 83% of pension/family pension
{i) Pension/Family Pension, in the case of pre-1st January 1986, retires and where family
pension was due prior to 1st January 1 986, means the consolidated pension or consolidated family
pension as the case may be in terms of Finance Department Office Memorandum No- 45742-F., dated
the 13th December 1 988.
{ii) In the case of pensioners who retired fmm service on or after 1st January 1 986 or where
family pension is sanctioned for the first time on or after 1st January 1986, pension/family pension
means the basic pension/family pensio:� JS the case may be sanctionea on retirement/death.
2. Payment of temporary increase involving fraction of a rupee shall be rounded off to the next
higher rupee.
4. A ready reckoner showing the temporary increase payable from the 1st July 1 992 onwards
in terms of this order Is enclosed.
S. K. RATH
..
28
(Figures in Rupee)
(300-324) (326-400) (401-476)
P/FP 300 326 326 327 401 402 403
Relief 249 270 271 272 333 334 335
•
31
(1252-1279)
(1280-1362) (1363-1445)
I P/FP 1252-1253 1280 12£1 1282-1283 1363 1364-1365 13ea
Relief 1040 1063 1064 1065 1 1 32 1133 1134
P/FP 1254 1284 1285 1286 136i" 1368 1369
Relief 1041 1066 1067 1068 1135 1 1 36 1137
P/FP 1255 1287 1288-1289 1290 1370-1371 1372 1373
Relief 1042 1069 1070 1071
� 1138 ' 113 9 1140
P/FP 1256 1291 1292 1293 �1374 1375 1376-1377
Relief 1043 1072 1073 1074
� -
1141 114 2 1143
P/FP 1257 1294-1295 1296 1297 1378 1379 1"380
Relief 1044 1075 1076 1077
�- �
��- 1144 1145 114 6
P/FP 1258-1259 1298 1299-1300 1301 1381 1382,1383 1384
Relief 1045 1078 1079 1080
- - 1147 114 8 1149
P/FP 1260 1302 1303 1304 1385 1386 . 1387
Relief 1046 1081 1082 1083
. 1150 1151 115 2
--
P!FP 1261 1206·1306 1207 1308 1388-1389 1390 1391
Relief 1047 .10€4 1085 1086 1153
" 1154 1155
....... ';
IP/FP 1262 1309 j1 31 0 1311 -1312 1392 1393 1394-1396
Relief 1048 1087 1088 :115 6
\1089 1157 ;115 8
1163 1313 1314 1315 '11·396
. 11397 1
f 398.
1049 1090 19 92(•
� . 1091 1159 116 0 1161
1264-1 !165 1 S16 1317-1318 1319 1399-1400 1401 1402
1 0501'".. 1093 1094 '1095 116 2 1163 1 1 64
1266 1320 1321 1322 1403 1404 1405-1406
10s1r 1096 1097 1 098 1 1 65 1166 1167
1267 ' 1323-1324 1325 1326
, 1407 1408 1409
1 252- 1099 110 0 1 1 01 1168 1169 117 0
1268 ' 1327 1328 1329-1330 14 10 1411-1412 1413
1053 1102 1103 1 1 04 1 1 71 1172 1173
1269 1331 1332 1333 1414 1415 1416
1 0!>4 1 1 05 1106 1107 1 1 74 117 5 1176
"
1270-1271 13Z4 133!>·1336 1337 1417-1418 1419 1420
1055 110 8 1109 1110
--- 1177 1 1 78 1179
1272 1��8 1�:':9 124 0 � £�1 ��22 1L/�.:��4
1056 1111 1112 1113 118 0 1181 1 1 82
1273 1<41-1242 1243 1344 1425 1426 1427
1057 1114 1115 1116 1 1 83. 1 1 84 1 1 85
1274 1�4 f 1�46 1:247-1Z48 1428� 1429-1430 1431
1058 1 1 17 1118 1119 118 6 1187 118 8
1275 1249 13EO 1351 1432 1433 1434
1059 112 0 1121 112 2 1189 119 0 119 1
1276-1277 1352-1353 1354 1355 1435-1436 1437 1438
1060 1 1 23 1124 1125 1192 1193 1194
1278 1356 1357 1358-1359 1439 1440 1441-1442
1061 1126 1127 11 28 1195 1 1 96 1197
1279 1360 1361 1 362
.1443 1444 1446
1062 1129 1130 113 1 119 8 1199 . 1200
•
'
34
. .
(1446-1473) (1474-1556) (1557-1639).
P/FP 1446 1474 1475 1476-1477 1557 1558-1559 1 560
· Relief 1201 1224 1 225 1226 1293 • 1294
. . 1295
•
I
36
3515-351&
1899
39
. ...
FINANCE DEPAR!TMENT
OFFICE MEMORANDUM
As per item 5 of "Memorandum Explanatory" of Government Provident Fund Rules vis-a-vis the
Law on the subject "Incorporated as Appendix-A" of G. P. F. (0) R u les, when the subscriber himself
has not nominated a guardran to receive the G. P. F. money on behalf of minor (s) a guardian
appointed by a Court to receive payment on behalf of the minors should alone be recognised. But
the na ture of the Court for issue such a guardianship certificate has not been specified i n the said
memorandum, as a result of ,which different Drawing and Disbursing Officers are forwarding· guardian
shipcertificate issued by different authorities. Now a doubt has a�isen as to which authority is compe
tent to issue guardianship certificate for payment of G. P. F. money on behalf of the minor (s).
2. (a) After consultation with Law Department it is clarified that under S€cticn 7 of the Gucrdians
and Wards Act, 1890, the District Court as ·defined in the Code of Civil Procedure is the appropriate
Court to entertain an appl icati on for appointment of a Guardian of his/her perscn ar.d property or
..
.
9oth and for declaring a person to be such guardian. The expr'ession · "DiSlrict Court" also ir>cludes
High Coort in the exercise of the original civil 'jurisdiction.
(b) Further, under Section 4-A of the Act. the High Couft can err:power any officer exercrsmg
orig.ina l civil jurisdiction subordinate to a District Court or authorise the Judge of any District Court
to empower any such officer subordinate to him, to dispose ot' any proceeding under the Act transferred
to such Officer.
•
S. K. RATH
•
'. .rf
FINANCE DEPARTMENT
OFFICE MEMORANDUM
. The undersigned is dire'cted to invite a reference to F. D. 0. M. No. 3025-F., (iated the 27th!
January ' 1990, on the subject mentioned above wherein it is clarified about the claims of the family
members of the deceased subscribers belonging to Muslim and Christian community.
in this context, a doubt has arisen about the position of the more than one surviving wives and
children of such wives of deceased Subscriber in respect of above communities.
After consultation with law Dgpartment it is clarified that a Mohamedan may have as many as
four wives at the same time but not more, and if he marries a 5th wife when he has already four the
martiage is not void but merely irregular. At page 291 (item 267) it is further clarified that such an
irregular marriage with 5th wife though consummated does not create mutual right of inheritance
between the husband and wife, but issues of such marriage are legitmate.
Under the Christian Law, neither party to Ihe marriage shall have a spouse liv!ng, i.e., bigamous
.
m;;rrioge is void and the children be gotten through such marriage ere illegitimate.
S. K. RATH
FINANCE DEPARTMENT
CORRIGENDUM
No. 25365-G. P. F.-P-92-F-In the 4th line of Para. 3 of Finance Department Office Memo
randum No. 211 90-F., dated the 8th May 1 992, on the subject noted above the.words "At page 291 .
"
(item 267)" shall bo omitted and the word It shall be substituted for the word "it".
"
S. K. RATH
FINANCE DEPARTMENT
RESOLUTION
Subject-Rate of interest on the balance of Provident Fund for the yeai 1992-93
'
The rate of interest on the accumulated balance in the Provident Funds specified below, for the
Financial year 1992-93 will be 12% (twelve per cent) per annum:-
(i) Ge,neral Provident Fund (Orissa).
ORDER-Ordered that the Resolution be published in the next issue of the Orissa Gazette.
P. K. PATNAIK
FINANCE DEPARTMENT
RESOLUTION
After careful consideration, Government in pursuance of rule 1 4 of the 0. R. S. P. Rules, 1 989 have
been pleased to decide that the pay scale of Senior Drivers shall be revised from Rs. 975-1,660
to Rs. 1 ,080-1 ,800.
The incumbent may at his option retain his old pay until the date on which he has earned his
next on any subsequent increment on the old scale or until he vacates his post or ceases to draw pay
on that time scale as per rule 76 of the Orissa Service Code. Such option shall be exercised within a
period of two months from the date of publication of the Resolution in the Orissa G8zette.
Fixation of pay in the new pay scale shall be <• l the stage of the time-scale which is equal to his
pay i n respect of the old post or it there be no such stage, the stage next below that pay plus personal
WJY equal to the difference 10 be i'nerged in future increase in pay as it does not involve assumption
of duties and responsibilties of greater importance than those attached to "the old pay in accordance
with rule 74 (d) of the Orissa Service Code.
FINANCE DEPARTMENT
R E S O L U T I O N
Subject-Revision of Scales of pay under the Orissa Revised Scales of �ay Rules, 1 989.
Government in Finance Department Resolution No. 36o32, dated the 25th September 1989
.
have revised th& scales of pay of . non-Gazetted Statistical Posts of Certain .Departments on qar
with analogous posts in the. Directorate of Economics and Statistics. ln. the recent past.
Government in Pla11ning & Co-ordination Department have taken the· following decisions in
.
· respect of Statistical Services Posts.
42
(i) To form a combined gra,dation list of Statistical Investigators a110 such equivalent po�ts
existing in other Departments /Heads of Departments /Offices including that ot Directorate 'of
Economics and Statistics for giving promotion to Class-II 0. S. & E. .s.
(ii) To merge the posts of Junior Statistical Assistants with Statistical Assistants existing in
the Directorate of Economics and Statistics in a·common grade as Statistical Assistant in the pay
scale of Rs. 1 ,400-2,300.
Keeping in view the above decisions, the question of rational ising the pay scales of Statistical,
posts of some other Departments where qualifications, procedure of recruitment, promotion
'
and job contents are similar but existing i n lower scales of pay was under consideratien of
Government for some time past'. After careful consideration, Government i n pursuance. to
rule 1 4 the 0. R. S. P. Rules, 1 989 have been pleased to decide that the pay scales of these
posts shall be revised as follows :
2 . 3 4 · 5
Steel � n c;l ,)r, $tatistica I Rs. 1;200-2,040 Rs, 1400-2,30Q {To 6ache!or'$ degree in
Mines. Assistant. be designated as M.athemati9s, or Statistica
S t a t i st i c a l or with P h y s i c s,
Assistant). Economics, Commerce 01
Sociology with Mathe
matics at Intermediate 01
equivalent stage. .
•
, 43
'
1 2 3' 4 5
'
·
S t a ti .s ti c a l Rs. 1.400-2,30� Rs. J,400-2,60Q �ost Graduagte •or Hons.
�
Investigator. Graduate degree in
Mathei)Jatics, Statistics,
Physics, , Economics, ·
Applied E c o n o m i c s.:
Sociology or Commerce.
. . .
Rural Statistical AS5is- Rs. 1,35D-2,200 Rs. 1.400-2,300 Bachefor·� degree in
Deve,lopment. tant, . Mathematics or Statistics
or with Physics, Economics,
Commerce
· Sociology
with Mathematics · · in
' · Intermediate or equivalent
stage.
..
fhe above revised scales as modified s!Jall be effective from the· date of issue of this Reso
lution. and be applicabie to these incumbents who possess the ·aforesaid p·rescribed educational
- .qualifications.
.
'
•
,
.44
The incumbent may at his option retain his old pay until the date on which he has earned
his next or any subsequent increment on the old scale or unt i�· he vacates his post or ceases to
draw pay on that time scale as per rule 76 of the 0. S. C. Such option snail be exercised within a
period of two months from the date of publication of the resolution in the Orissa GBzette.
.
J Fixation of pay in the new pay scale shall be at the stage of the ftime scale which is equa l
to h'is pay in re spect of t h.e old post or if there be no such· siege. the stage next below that pay
plusperson a l 'pay equal to the difference to be merged in future . incre ase in pay as it does not
involve assumption of cjuties and fe'Sponsibili1ies of greater importance than those attached to the
's
old pay in accorda'nce. wit!) rule 74 (d) of 0. . C. : . . .
I
ORDER- Ordered that the Re.so·lution be published in an. extraordinary iS'sue of the · ONssa
Gazette for genllral information and <:opies forwarded to all Departments I HeaC!s of
.
1 • Departments 1 Accoum<Jnt- qeneial' (Accounts I Audi t); Orissa. Bhubaneswar.
By or der of t he Governor
S. K. RATH
Joint Secretary to Government
•
.
No.44199-P. C. C.-33/92-E.
FINANCE DEPARTMENT
· '
RESOLUTION
� h
. The incumbent may a t ·his option retain his existeng pay . ntil ' t e date on which
has earned .his next or any subsequent increment on the existing "scale or until he vacates
his post or cease,s to .draw pay on that' timE' sbele as per rule · 76 of t he Orissa SerVice Code.
Such option shall .be exercised within a period of t wo: months from the date
' o f oublication of
the resolution ·in the Orissa Gazette.
Fixation of pay in the new scale of pay 'shall be at liie stage of the ! time scale whiCh is
equal to his pay in respect of the old post or if there be no such stage, the stage next .below
that pay plus personal pay equal to the difference to be merged in future increase in pay
as it does not involve assumption of duti'es and responsibilities of greater importance than
those attached to the .old pay·in �cc6rdance with rule 74 (d) of tile Orissa Service Code.
Audit)., Bhubaneswar .
•
P. IC PATANAII(
,,
t;-.
45
}
RESOLUTION ,
-.,.----
•
� ·� H has come to th� notice of GOVjlrnme'nl that the hig her pay scale of Rs. 2,050-3.400 introduced
rom the' 1st January"1 985 and Rs. 2,350-4,200 introduced Iron;. the 1 st May 1989 has not been
implemented as the amendment of 0. A. S. Class 1 Junior Branch (Recruitment and Appointm ent·by
Promotion) Rules, 1977 providing tho posts to be in higher scale of pay or in lower.scale of pay,has
not yet been finalised. Moreover, the dt.Uies and responsibilities attached to the posts of L!nder
Secretary borne in different cadres/services are identical and in!listinguishable. Govelnment have
therefore, been pleased to decide that the' scale of pay admissible in case of Under-Secretaries would
be Rs. 1 ,975--3,300 under the 0. R. S. P. Rules. 1 985 and Rs. 2,200-4.0QO under the 0. R. S. 0. P.
Rules, 1989 irrespective of 'the consideration whether the Post is, held by 0. A.. s.. 0. F. S. or 0. S. S
•
' -: It> •
'
Formal amendment to ·relevant-provision of· the aforesaid rules will be made sepmatoly. •
ORDER-Ordere<! that th.e Reso lution be.publish;d i n an oxtraordi,nary issue of the Orissa Gazette
fo general information. .
RESOLUTION
{.'
I Consequent upon rede�ignation of Laboratory AssistHI� hc.virt: E. A./B. Sc. qualifi��ticn .in
Colleges under Education Dqpartment as Demonstrators <111d placing th€m in' the pay scale of Rs. \A00-
2,600. the question of extension of such benefit to Laboratovy AssistGnts in Medical Cohegcs who
.
possess B. Sc. qualifica,ti?n was under considera tion of Goveu·,ment for some time past.
After careful consideration, Government in pursu'a nce of r ule 14 of the O.R,ScP. R
.. u les, 1989' have
.
been pleased to decide that the posts of Laboratory Assjstants manned byGraduates in the three Medical
Colleges. shall be redesignated as Demonstrators in the time scale of Rs. 1,400-2,600. The entry
qualification for future· recruitment to such posts of Demonstrators shall be B. Sc.
, The post of Research A�sistants in the scale of Rs. 1 .64P--2,900 now continuing as promotional
level for Graduate Laboratory Assistants shall be submerged in the cadre of Demonstra tors in the scale
ol Rs. 1.400-2.600. The existing incumbents holding the 'post of Research As�istant will conti nus to
arrv· the pay scale of Rs. 1 ,640--2,900 as personal to them till they retire/vacate the posts. ·
' "'
I
46
•
The incumbents may at his option retain his old pay until the date on which he has earned his next
or any subsequent incre�nt on the old scale or until he vacates �is post or ceases to draw pay on that
time scale as ger rule 76 of the Orissa Service Code. Such option shall be exerci�ed within a period of
two months from the date of publication of the Resolution in the Ori ssa
.
Gazotto.
.
Fixation of pay in the new scale of pay shall be at the stage of the time scale which is eqtJal to his
pay in respect of the old post or if there be no such stage, the stage next below that pay plus personal
pay_ equal to the difference to be merged in future increase in pay a.s it does not involvo assumption of
duties and responsibilities.cif great.er imp?rtance than those attached to the old pay in accorda�ce with
rule 74 (d) of the Orissa Service Code. . '
·
. -_
·
These orders shalt take effect from the date of issue of this resolution.
.
'ORDER-Ordered that the Resolution be published in an extraordinary issue of the Oris'sa Gazeito
for general information and copies forwarded to all Departments of Government/Heads of Oepar
ments/Accou ntant·Genera
.
I ' {Accounts/Audit), Orissa, Bhubaneswar,
'
P. K. MISHRA
Secretary to Gov.ernment.
. .
FINANCE QEPARTMENT
NOTIFICATION
Th,e 28th September 1 991
No. 36758 -P.C.C.·36/S1 /·F....;.I. n exercise of the powers conferred by the proviso to Article
·
309 Qf tho Constitution of India, the Governor of Orissa is pleased to make the following
·
rules further to amend the Orissp Revised Scales of Pay Rules, 1989, namel y : -
.
1. (1) These rules may be called the OriSsa Revised Scales of Pay (Amendment) Rules,
' •
1991.
'
'·
(2) They shall be deemed to have come into force on tile 1st day of M'ay, 1989.
2. In the 9rissa Revised Scales of .. Pa·y Rules, 1989., ln rule tatter sub·rule (ii), the ,
following sub·rule shall be inserted namely : -
.
"12 (i) The Junior Assistants of the Secretariat and Junior Stenographers on their first
appointment at the initial stage and the H&vildars of Orissa Special Armed Poiice /District
Armed Police ReseiVe on promotion 'from. the rank 'of Naik, shall be entitled to Ciraw two
-end three advance increments iespectively if� thej� revised scales of pay.
(ii} On drawal of advance incr�ment in pursuance of clause (i); the pay of a Government
seivant junior · to another Government servant in the same cadre where becomes higher than
the pay of the senior, the pay of such senior shall be stepped upto the level of his junior
from the date the junior draws higher pay and in every such case the next increment shall
·
fall due on completion of one year from the date the pay is-so stepped up, unless it-is otherwise
inadmissible notwithstanding anything contained in rule 9." ·
P. K. PATNAIK
FINANICE DEPARTMENT
OFFICE MEMORANDUIVf
.
The 14th August 1 992
.
In p11rsu'ance of Government Res61ution.No.42541 /F.,dated the 28th November, 1989 and in conti.
n11ation of this Department O.M. No.43937/F dated the 29th November, 1991 : the Governor has.
.•
.
been pleased to decide that Dearness Allowance payable to the State Government Employees.in the
'revised scale of pay .shall sfa.na modified
·
. as follows:
-.
1 2 3.
1 -7-1991 Basic pay above ·Rs. 3,500/-per 45%of pay subject to a minimum
' .
month and up to Rs.6000/-p.m. of Rs. 2;1 00/-
Basic pay above Rs. 6,000/- per 39% of pay subjec't to a minimum
month. of Rs. 2,700/-
Basic' pay above Rs. 3,500/- and 53% of pay subject to a minimum
· ·
Basic pay above Rs. 6,000/-P.m. 46% -of pay .subject to ;• minimum
of Rs. 3,180/-
..
'
NOTE-The payment on account ,of Dearness Allowance involving fractions .of 50 paise and above
shall be rounded off to the next higher rupee· and the fraction& of less than 50 paise
sha.ll be ignored.
2·1. These orders shall apply to the Governmen,t E'!'ployses:(Al who/have come over to Revised
Scales .of Pay, 1989 and (B) 'also to those who have retained the scales of pay existing prior to 1st.
January 1985 and will continue to retain tlie sarr.e.sc.:le of pay after 1st May 1989 until they come
over to the Revised Scale of pay, 1989. In case of employees coming under (A) the l)asic
payfoi the purpose of calculation of Glearness Allowance shall be the pay as defined in Rule 33(a) (/)
of the Oiissa Service <;:ode. In case of employees comil1g under (B) it will inclui!e in addition to pay
inthepie-ievised scales [as defined in Rule33(a) (i) of the Orissa Service Code) De-arness Allowance
and Additional ·Dearness Allowance as admisSible ·o" wch pay as on 1 si January 1986.
2·2. These orders. shall also be applicable provisionally to the employees who have come over .
to the Revised Scales of Pay, Hi85 and continuing to draw in the same scale of pay pending fixation
otpayunderthe Orissa Revised Scales of PayRules, 1989 eHective from 1 st May 1.989. Pay lor the
48
.
pUtpose of calculation of Dearness Allowance for this category of employees shall be the pay as defined
in rule 33(a) (i) of the Orissa' Service Code and: Dearness Pay admissible on such pay in terms of
Finance Department Office Memorandum
. No.1 8547/F.. dated the 20th April 1987. · This provisional
payment of dearness allowance shall be adjusted when the pay of the employees concerned will be
fixed in the Revised Scales ot Pay, 1989.
2·3: These orders shall also apply to tlie members·of the·O.S.J.S. (Sr. Br.) who elect or are brought
on the revised Scales of pay as adopt8d in Home Department Resolution No. 74176/ SJS, dated
the 9th November 1987 With effect from 1st January 1986 and also to those who elect to retairi
the scale of pay which were in .force prior to 1st Janoary 1986. In case of former, basic pay fbr the
purpose of calculation of Dearness Allowance pay�ble on m�w principle �hafl be the Ray J3S defined
in Rule 33{a) (i) of the Orissa Service Code. In the case of later, it Will include in addition to pay
[as defined in Rule 33{a) (i)' of Oiissa Service Code)' in the Pre-revised Scales. Dearness Allowance
and Additional Dearness Allowance admissible on such pay as on 1st January 1986.
3. The additional doses of Dearness Allowance payable in aceordance with this memorandum
shall be drawn and credited to tbe G. P. F./ P.F. Accounts of the respective employees a!' regular
subscription. The drawal' of additional dose. and credit .thereof to G.P.F,/P.F. Accounts should be
shown separaely
t on the pay bill as well
. as·i n the Schedule. The amount deposited into the G.P:F.
Accounts towards sanction of these additional doses shall be excluded from the total computation
of the credii in the account of the concerned employees for the purpose of sanctioning withdrawal/
advance from their G.P.F. Accounts.
4. ·nearness Allowance admissible under these orders shall, also be aPPlicable to the employe.es
of aided educational, institutions, .Universities and work-charged omployees.
5•1. The additional dues on account of this order, in respect of employees who have already
tetired or ceased to be in Government service or are to retire within six months shall be paid in cash.
5·2. The additional dues of Dearness Allowance of the Government employees who have not
yet been allotted with G.P.F.. Account numbers, work-charged employees and job-contract employees
of consolidation, Survey and Settlement Organisation · shail be drawn and deposited in Postal Time
Deposits or any other savings ce.rtificate in the name ofthe person concerned: In Time Deposit or in
any savings Certificate, the minimum deposit is Rs. '50/· or multiple thereof, where, however any
instalment or a rrear of instalments exceeds Rs.50/" or multiple thereof, the difference by · which
th& a mount exceed Rs.60/- or m11ltiple thereof be paid in cash.
6·1 . The amount creditable to the Provident Fund Accounts of the employees in accordance with
· this memorandum should be drawn fiom ttie appropriate head and credited to the General Provident
Fund Account by 31st October 1992 a.nd the pay b ill for the month of November, 1 992 shall not be
el'\tertained by the Treasuri&s/Special Tieasuries/Sub-'freasuiles concerned unless a certificate is
recorded by the Drawing and Disbursing Officers on the cody of the Pay Bill that the enhanced arrear
Dearness Allowancee creditable to the Porovident Fund Accounts of the employees as per this
Office Memorandum have been drawn and' credited to 'the Provident Fund Accou·nts of the
concerned employees.
6·2. The Education & Youth Services Department and Director of Treasur.ies and Inspection,
Orissa should ensure that the additional doses of Dealness Allowance of aided educational institutions
are credited to the Providen� Fund Accounts of such employees in time. Officers of /under the
Education & Youth Services Department .tesponsible fo'r disbursing grant-in-aid, should be very
careful in this regard to ensure that the aboye instructions are strictly followed.
'
49
7. In case of employees for whom revised scales of p,a y under Orissa Revised Scales of Pay Rules.
1981 areyetto be fixed or sanctioned,-the Dearness Allowance may be paid provisionally as.adlllissible
on pay. The provisional payment of Dearness Allowance. will be re-adjusted when the ·pay·of the
employees concerned is fixed in the revised scales of pay. •
NOTE: For employees drawing pay in pre-1 974 scales of pay, thepayfor thepurpose of calculating.
Dearness Allowance, shall consist of Basic Pay, Dearness Allowance, Additional Deamess
Allowance and lnteiim 'Rel ief, ifany, admissible on such pay as on the31 st December, 1 973.
8. Dearness Allowance in accorgance with these orders will also be admissible to the Government
employees etc. who were i'n service on the 1si January, 1 992 l;lut ce.ased to be in service on the date of
·
issue of these orders.
J. K. MOHAPATRA
FINANCE DEPA!RTMENT
OFFICE MEMORANDUM
In pursuance of Government Resolution No. 42541 /F., dated the 28th November 1989 the
Governor has been pleased to sa.nction one instalment .of Dearness Allowance to the State Government
Employees in the Revised Scales 'with effect from ' theo ·1 st J
. uly, 1992 at the following ratos: or,
'
Date from Pay Range Rate o.f Dearness Allowance per mensem
which payable
Basic pay above Rs. 3,500/-P. M. 62% of pay subje.ct to. a minimum . of
and upto Rs. 6,000/-P.M. Rs. 2,905/-
NOTE-The payment on account of Dearness Allowance involving fractions of 50 paise and above
shall be rounded off to the next higher rup� and the fractions of less than 50 paise shall be ·
ignored.
2·1 . These orders shall apply to the Government employees (a) who have come
over to the . Revised Scales of Pay, 1 989 and (b) also to those who have retained tho scales of
pay existing prior .to . 1st January 1 985 and will continue to retain the same scale of p&y after 1st
May, 1989 until they come over to the Revised Scale of Pay, 1989. In case of employees coming
under (a). the basic pay for the purpose of calculation of Dearness Allowance shall be the pay as
dafined in rule 33(a) (i) \)fthe Service Code. In case of employees coming under (b) it will include
in addition to the pay in, the pre-revised scale (as defined in wle ;l3(a). (i) of the 0. S. C.) Dearness
Allowance & Additional Dearness_ Allowance as admissible on suet\ pay as on the 1 s t January
1986.
' ' .
2·2. These orclers shall also b� applica,ble,provi$ionally to the employees who have come over to
the Revised Scales of P�y. and continuing to draw In tl1e same scale of pay P.ending fixation of Pay
under the Orissa Revised Scates of Pay Rules, 1989 effective from 1st May, 1989. 'Pay' for the
purpose of calculation of Dearness AlloWance for this category of employees sh&ll be the 'Pay' as
defined in rule 33(a) (i) of the 0. S. C. and Dearness Pay admissible as such Pay in terms of Finance
Department Office Memora.ndum No. 18547/F., dated the 20th April, 1987. This provisional payment
of Dearness Allowance shall be adjusted when the Pay of the employees concerned will be fixed in
the Revised Scales of Pay, 1 989.
2·3. Those orders shall also apply to the Members of the 0. S. J. S. (Senior Branch) who elect
or ar'e brought on the Reitised· Scales of Pay as adopted in Home Department Resolution No. 741 76/
S. J. S.. dated the 9th November 1 987 with effect from 1st January 1986 and also to those who
elect to retain the Scale of Pay which were in force prior to 1st January 1986. In case of former,
basic Pay for the purpose of calculation of Dearness Allo'wance payable on new principle shall be the
pay as defined in Rule 33(a)(i) of Orissa Service Code. In c�se of later, it will include, in addition
to pay [as defined in Rule 33(a)(i) of Orissa Service Code] in the Pre-Revised, Scales, Dea'rt�es
Allowance and Additional Dearness Allowance admissible. on such Pay as on 1st Januar� 1986.
'
3·4. Dearness Allowance admissible under these orders shall also be applicable to the employees
of aided educational institutions, universities and to tne Work-Charged �mployees.
3·1. In respect of employees drawing basic Pay upto Rs. 3,000/- per month, the additional dose
of Dearness Allowance in accordnce with these orders shall be pajd in cash alongwith their Pay from the
month of November, 1992. · . The arrear Dearness Allowa!lce up to the 31st October 1 992 shall be
credited to thier .· r,.espective G. P. F/P. F. Accounts.
1
. 3·2. In respect of employees drawing basic Pay above Rs. 3,000/· per month, the additional dose
of Dearness Allowance in accordance with this, order shall not be paid in cash, but shall be predited to
their respective G. P.' F./P. F. Accounts as theil regular sllbscrip,ion u'ntil flllrther orders.
'
3·3. In case of employees who have retired in the lneantime or are to retire within six months,
the additional dose of Dearness Allowance admissible to them with effect from 1st July 1992 shall
be paid in cash. ,
3'4. The additional dose of Dearness Allowance of the Government Employees who have not yet
been alloted with G. P. F. Account Nos. Work-Charged employees and Job-Contract employbeS of
Consolidation. Survey and Settlement Organisatio� shall be drawn and deposited in Postal Time
Deposits or in any other Savings Certificate in the name of the person concerned in accordance with
tlie guidellnos given in tho previous orders.
4. The amount deposited in the G. P. F.fP. F. Accounts t.owards sanction of this additional dose
shall be excludelf froni the· tota 1 computation of tii&. credit. in the · Account o·f the concerned employee
lor the purpose of sanctioning' withdra.valjo'dvance \rom '\heir G.' P. F/P. F. Accounts. ,
�
Sl
61. The amount creditable to the Provident Fund Accounts of the employes• in acc.ordance with
this Memorandum should be drawn from the appropriate head and credited tO: the G. P. F. Account by
the 31 t January 1993 and the Pay bill for the month of February 1993 shall not entertained by the
Troaauries/Speclal Treasuries/Sub-Treasuries concerned unless a certificate is recorded by the Drawing
and Disbursing Officer on the body of the Pay Bill for Febru�ry, 1992 that the enhanced
Dearness Allowance creditable to the Provident Fund Accounts of the employees as per this Memo·
randum have been drawn and credited to the G. P. _F. Accounts of the concerned employees. ·
5·2. The Education & Youth Services Department and tho Director of Treasuries and Inspection
should ensure that the additional doses of Dearness Allowance of aided educational institutions are
credited to the Provident Fund Accounts of such employees in time. The offi�rs of/under the Education
& Youth Services Department responsible for disbursing grant-in-aid, should be very careful in
·
this regard to ensure that the above instructions are strictly followed.
6. In case of employees for whom Revised Scale of Pay under 0. R. S. P. Rules, 1981 are yet to
be fixed or sanctiC?ned, the Dearness Allqwnace may-be paid provisionally as admissible on Pay. The
provisional payment of Dearness Allowance will be re-adjusted when the pay of the employees concerned
will be fixed in the Revised Scales of Pay.
Note:-For employees drawing pay in Pre-1974 Scales of Pay, the Pay for the purpose of calculating
Dearness Allowance shall consist of basic Pay; Dearness Allowance, Additional Dearness
Dearness Allowance and Inerim
t Relief if arw, admissible on such Pay as on the 31 st December
�973.
7. Dearness Allowance in accordance with these orders will also be admissible to tho Government
employees etc. who were in service on the 1st July 1992 but ceased to be in service on the date of
issue of these orders.
8. The Additional Dearness Allowance a s per the stipulations contained in this order will aslo be
admissible to the employees of the State Public Sector Undertakings, Co-operative Institutions, Urban
Local Bodies and other autonomous organisations.
9. However. in res
pe ct employees of State Public Sector Undertakings a separate order will be
·
issued by the Public Enterprise Department in this regard. Similarly, i n case of employees of the
Urban Local Bodies Co-operative lnstitu'tions and other autonomous Organisations, separate orders
would be issued by resp·ective administrative departments. Additional liability arising out of payment
of additiollel Dearness Allowance in terms of this order will have to be met by the Undertakings/Bodies
lnstJMions out of their internal resources and no budgetary support in any forni would be provided by
State Government for this purpose.
J. K. MOHAPATRA
No. 39033-Codes·71/92-F.,
FINANCE DEPARTMENT
OFFICE MEMORANDUM
· The Governor of Orissa has been pleased to oider that the following amemdment shall be made
to the Orissa General Financial Rulos, Vol-I namely:-
"
·
52
<.
AMENDMENT
For the exiting rules· n, 73, 74 and 76 of the Orissa General Financial · Rules, Vol. I inclu�ing
s
"72. (i) Saw as. provided in Subsidiary Rule 97 of the Orissa"Treasury Code, Vol.l arrear claims
up to Rs. 500 for 3 years and'above Rs.500 up to one year shall be sanctioned by tlie Drawing and .
. Disbursing Officer. ·
(ii) Arrear c.laims of more than three years old and less than 6 years old shall b� sanctioned
. by Head of Department. on the basis of the officia I records.
.
.
. .
Note:-For the purpose of this rule, the date on which the claim is presented at· the Treasury or
any other office·of disbursement s(1all be considered to be the date on which it Is prefimed.
73. Arrear claims above 6 years old are ordirrarily not to be entertained. In exceptional cases
where, however, such delay is not due to tho fault. of the Government employee the Drawing and
Disbursing Officer will furr ish a certificate that he is satisfied that the amount has not been drawn
.
Previously. He should also furnish an undertakir.g that in case of over or double payment detected
later the same will be..recovered. The propesal should be sent. along with detailed justification
to ·the Administrative ·Department for·sanction.
Note- Departments of Government shall exercise full powers to sanction arrear cl.aims subject
to the r�trictions lai.d 'down in the Rules 7'4 and 75.
·
74. Clairns against Government which are barred by time under the·. provisions contained
in Section 3 read with the First schedule of the Indian Limitation Act of 1963 or . under any other
'provisions of law relating to l imitations should ordinarily be refused and QO clnim on account of
such a time-barred it�m· should be paid With out the sanction of Government. The onus is upon the
claimant to establish a claim to spec ial treatment for a time�barred item and it is the duty of the
authority against ·which such a cleim is macle to refu!\e the claim until a cnse for other treatment
is made out. All petty time-barred claims are to be rejected forthwith and only important claims of
this nature considered.
76. The authority· �ompetent to authorise the investigation of a belated claim shou.i&be told
why the claim was riot submitted w·hen It became d ue.
·· In respect of pay and allowances drawn on establishment bills by the Heads of Offices, .the
responsibility for making
. claims rests on them and they should invariably see thatallc aims are presented ·
'
l
The time-limits prescribed in these instructions should be c�lculated from the date on which
the cnar'ge become& payable. In the case of sanct.ion accored with retrospective effect; the charge
does I}Ot become payable bsfore it is sanctioned the time-limits should, tnerefore, be calculated froln
thll date of sanction and notfrom the date from which the sanction takes effect.
N. R. DUBEY
•
Additional Secretary to Government
·
.
.No.42151-Pen-65/92·F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
AMENOMENT
In the O.G.F.R. for the existing Rule-65, tho following shall be substituted, namely:-
"Every person on entering Government Service shall declare his/her date of birth which shall
not differ from any such declaration expressed or implied for ·any public purpose before entoring
service. The date of birth shall bo supported by documentary evidence sush as Matriculation
Certificate, Municipal Birth Certificate and entered in his/her service record. No alteration of the
datu of birth of Government servant shall be mede except in case of clerical error without prior
approval of the Stafe Government. An application for effecting a change in the date of birth shell
be summari ly rejceted if-
(a) filed after five years of entry into Govrenment sorvice, or;
(b) the change would so lower• the applicants age that he/she would have been in eligible
\O appear in any of the academic or recr.uitment examinations in which he/she had appeared
or for consiperation for appointment to any sevlce or post under ttie Go'vernment.
2. This decision shall come into force from the date of issue of this Office Memorandum and
!he past cases since decided shall not be reopened,
P. K. PATNAIK
Additional Chief Secretary-cum•
'
Secretaly to Government
FINANCE DEPARTMENT
To
All Departments of Govemment
All Heads of Departments
(ii) In case of depo,sits made towards petrol/diesel oiJ, repair of vehicles, (but not purchase.
ofvohlclos), telephone charges, electricltv and· water charges, if any, may a lso bE! draw.n
·
·
by the Drawing and Disbursing Officer himself. .•
.
. (iii( In oase of a ll oth9c claims including Grant-in-aid for sahiries subsidy, shar.e c<pital, l�sn
other .CO•ltingancias, purchase of V!l'hicles, medicines, equipments, etc., the limit of drawa I
ShS II be as folloV{s:-
(a) Where the amount of civil deposit in· a particular case does not exceed Rs.1 lakh,
the Head of the Department may sanetion the withdrawal from the chill deposits at
his end without obtaining th� approva l of the Administrative DEpartment.
(b) Whore the amount of civi l depcisit exceeds 1 lakh but does not exceed Rs.. 5 lakhs,
the Administrative Deparrment may sanction the drawa l from civil deposits without
· '
referring�the matter to the Finance Department.
.
(c) Where the amount of civil deposits exceeds 5 lakhs. the- sanction of withdrawal
from the civil deposit· should be accorded by the Administrative Depertment only
' after obtaining the oonc'urrence of Finance ·Department.
{d) The above authorisation, vide (a) and (b) does not cover cases where fund has been
p
drawn and kept ln civil ·de o.sit by a ugmenting provision 1hrouch rerpproprestlon
or by.taklng advance froin 0. C. F. Similarly, the authodsation made, vide (i), (ii) and
(iii) (a) and (iii), (b) is not epplicable to cases where F.D:,has specifically in!ficated
some �tipulation while concurring In the proposal of the Ac!ministrative DeP,Srtment
to keep the amount in. civil deposit, In all such c'ases prior concurrence of F. 0.
·
would be necassary.
·' .
.'
...
'
·
.
ANNEXURE!
PARTICULARS OF CREDITS FOR TilE PURPOSE OF SANCTIONING THE RELEASE OF FUND FROM THE CIVIL DEPOSITS
Ch311an No. Amourn of Namo of tho He'd of Accopnt The nature Tho PtJIPose Whethor.'drawn Whethor Non· Whtther Whether
& Ostc. deposit. Troesu1y( hom which or the claim. for which tho In A. C. Bills Plan, Steto C6ntrel a.ufst· the necessary
SpJ, T1e8IUIVI tho amount was plo\•ision was or fullY conli- Plen, Contra! ancc has already fo1 ma)ities
Sub...ueasurv. dtawn and kopt made in tile ngcncy blll or Plan orCentH•Ily bton tccofvtd have been
in Civil Doposit. Budget. other forms of Sponsored and credited c=omploted before
bill (Specify). Plan. (SPecify) to Suuo Govt. proposmg for
ICX:OUnt In �· drawal of fund
poet of tho hom the ctvil •
(1) (2) (3) (4) (6) (6) (1) (8) (9) (10)
--
v.
"' ·
.. CeHifi�d that tho pa,ticulars fumlshod in thfs S!etement have been verified by me and found to be correct sod that I shall bo personeUv held retponslblo for any double draw�I or wrong
drawaJ of fund inraspect of the denoalt p.-rlioulars furnished in thl� Statement.
""
56
3. The proposal for sanction of withdrawal from the Civil Deposits shall invariablY be
accompanied by the detailed information as indicated in Annexure I. The Drawing Officer while
furnishing proposal must record a Certificateto the offcet that he haspersona(lyverified the correctness
o. deposits and he shalt lxl personally responsible fer any double drawai or wrong drawal. Such
certificate shall be recorded while furnishing the information by the D. D. 0. in Annexure I as weli
as on the body of the Bill. In tho sanctio� order it is to be clearly mentioned as to whether the
same has been duly concurred in by the Heed the ·Department/Administrative Department/Finance
Department as thG case may be, in pursuance of the authorisation made vide Memo. No. 1 9280(225)
T.R.V.·48/92·F., dated the 29th April 1 992 of the Finance Department. All proposals of release
from Civil Deposit should invariably have the comments of,the F. A. of the Administrative Depart·
ment and that of the F. A. -C.A.O./or Accounts Officer of the Heads of the Department. Similarly
the delegation vide 2 (iii) (a) and 2(iii) (b) may be exercised in consultzticr v..OU ttE F A. c.r F. A.
� C. A. 0. or A. 0., as the case .may be.
.
- . .. � �
4. This supersedes the F.D. Memo. No. 16670(225)-T.R.B.-1:!4/SO·F., dated tl�o n1d April1 991
regarding the releese of fund from Civil Deposit$.
P. K. PATNAIK
FINANCE DEPARTMEN f
NOTIFICATION
tf
No. 28071-TRC.20/92-F.,-In execrise of the powers conferred by rule 1 5 of the Treasury Rules
(Orissa), the Minister of Finance, after consultation with the Accountant-General, Orissa directs that
the following amendment shall be made in the Subsidiary Rules under the �aid Rules published in
part-11 of the Orissa 'freasury Code, Volume-!, namely:-
AMENDMENT
In the said subsidiary Rules for subsidiary rule 97. the follov.ing subsidiary rule shall be substituted
mmely:-
"97. Arrear cltirr.s- Tho procedure for submision of e II cl<ims <£air.st the Goverr.mer.t ·other than
those by one Departrcent <gair.st ar.other or by Central Goverrment cr by a State Government
not preferred within a year or their becomir.g due she II be as follows subject to the conditions
laid t'own in rules 75 to 76 of the Orissa General Finer.cial Rules, Volme I.
(i) Arrear claims up to Rs. 500/· for three years, and above Rs. 500/- up to one year, wili l)e
sanctioned by the Drawing ar.d Disbursing Officers.
57
(ii) Arrear claims of more than three years old and less than -six years old, and such claims
exceeding Rs: 500 of more than one year ard less than three years old will be sanctlonod
by Heads of Department on the basis of their records.
(iii) Arrear claims above six years old are ordinarily not to be entertained. In exceptional
cases, where, however, such delay is not d ue to the fault of the Government employee, tho
Drawing and Disbursing, Officer will furnish a certificate that he is satisfied that the amount
has not been drawn previously. He should also furnish an undertaking that in case of over or
double payment detected later, tho sarna wil l be recovered. The proposal . shall be so11t
a long with detailed justifications to the Administrative Department, for sanction.
(b) Heads of Department in respect of the employees of their offices;and subordinate offices
(c) the powers delegated to Heads of Department may also be exacrised by the Administrative
Department.
(iv) Tho sactioning authority will communicate a copy ofthe sanction order to the Accountant
General (Audit), Orissa and maintain a register of all sanctions accorded under this rule.
{v) In every case, the period of the claim is to be,! calculated -from the date of sanction;'
]
irrespective of the date '"'of accrues. -
(vi) The procedure relating to sanction of arrear claims of pay and allowances, leave salary, O.A.
reimbursement of cost of medicines, contingencies and such other compensatory
allowances sanctioned by Government from time to time ·shall not apply of the following
categories of payments:-
(b) Payment of claim on account of pension which "are regulated by subsidiary rule 317
(C) claims on account of pay and allowances other than T. A. and reimbursement of cost
of medicines of such non-g�zetted Government servants whose n�mes a{ & not
required to be shown in the pay bills in accordance with subsidiary rule 221:
(e) any olher class of payments which aro governed by special rules or orders of Govern•
mont.
Note- For the purpose ofthisrule, the date on which the claim is presented a t the Treasury or any
other office of disbursement shall be considered to be the date on which it is preferred•·.
By
:'•or
der of the Governor
B. K. MOHAPATRA
FINANCE DEPARTMENT
No.52041 -'-T.R.B.-5/92-F.,
Shri N. R. Dubey,
AdditionaI Secretary to Government
'fo
The Director of Treasuries and Inspection,
Orissa; Bhubaneswar.
Sir,
I am directed to say thatthe' State Level Committee·meeting for reconciliation of R.B.D. discl'epancia
was held- on 14th May 1 992. Afrer discussion it has been decided that in addition to the copies �
v:o.M.$. sent to the concerned Agency Banks and the Accountant-General the Treasury ·Officer
1
Sue-Treasuries OHicer will send an extra copy to the link office of the concerned Agency Bania
notwithstanding the endorsement of the copy through its own constituent Agency Bank. 'l'hil
procedure may be followed to ensure promptness by curtailing delay.
2. It was also decided to regroup the discrepancies district wise. Accordingly the Treasury Officer!
incharge of District Treasuries and Special Treasuries may be instructed demi-officially ;o furnist
the wanting D.M.S. and correct the same if there is any discrepancy. Constant and close fellow-up
action may also be ensured by the joint parties at present comprising personnel of the Accountant·
General's and Director of Treasuries and Inspection's office.
3. There are 471 items of discrepancies involving Rs.21 0.38 lakhs covering the period from
4/75 to 9/87 and consequently constant persuasion is necessary.
Yours faithfully,
.
.
N. R. DUBEY
ADDITIONAL SEC.RETARY TO GOVERNMEN'T
FINANCE DEPARTMENT
To
Sub- Measures to prevent rush of-expenditure towards the fag end of the financial year, 1 992·93.
. The undersigned is directed to say that large number of bills are usually presented in Treasuries/
Special Treasuries/Sub-Treasuries to wards the fag ·end of the financial year. Presentation of large
number.of bills within a short span at the close of the financial year not only puts considerable
'lltrain on the · Ways and Means position of the State Government, it imposes unusual burden on
. '
59
the staff and adversely affeCted the scrutiny of the bills rosulting in avoidable financial irreguleritif6.
This also causes difficulty for the Banks to cope with the pressing demands for payment. With
a view to minimising the strain on the Tre&suries and the Banks and preventing heavy rush of
eJCpenditure, it is Impressed upon all concerned that the following instructions may be scrupulously
followed.
•
(i) <All claims fol pawnent including those covered under the second supplementary state·
ment of expenditure should be presented to the Tr.easuries/Special Treasuries/Sub,
Treasuries by the 12th March 1993.
(il) Re-submlssion of bills objected to earliur, after duo compliance, will be allowed upto /
the 20th March 1993 only.
(iii) Pressntation of fresh bills involving payment in cash/bank draft shall not be allowed
after the 12th March 1993. Similarly, re-submission of bills after due compliance
which involves payment in cash/bank draft should not be allowed after the 20th
March 1 993. However, the bills which .are passed by transfer credit to appropriate
deposit head like Pl Account, Civil deposit etc., may be accepted by Treasury/
Special Treasury/Sub-Treasury upto 1he 27th March 1993.
(v)
i Money cannot be kept in Civil deposit by transfer credit without prior specific
concurrence of Finance Department. Under no circumstances should money be
drawn and kept in OCR or in sealed bag or in any other form.
2. The time schedule set out above must be adhered to without any deviation. Besides,
under no circumstances, shall the accounts of any Treasury/Special Treasury/Sub·Tieasury including
the non-Banking Special Treasuries be kept op.en beyond 31st March 1993 with a view to
accommodating transactions of the current financial year. Collectors as heads of the Treasury
Administration in the Districts must enforce these restrictions in the interest of financial discipline.
further, any deviation from the time schedule set out abovo would cause undue delay in submission
of accounts to the Accountant-General, Orisse.
3. As envisaged under SR 242 of the OTC Volume-! monev should not be drawn from the
Treasury unless it is required for immedi14te disbursement. It has, however, come to the notice
of Government that money drawn ·by the Drawing and Disbursing Officers is being kept unutilis ed
for indefinite period. This adversely affects the ways and means position of the State. Orawal
and retention of funds in such manner results in deferment/deprivation of the expenditure on
priorlty'itemswhich are linked with developmenal t activities. In order to prevent drawal of money
and retention there of in shape of cash/bank draft, tl)e Drawing· and DiSbursing Officer must
record a certificate 'on tho body of the bill presented after 31st March, 1993 as indicated below.
' '
(i) "While presenting Pay Bill for the month of Morch, 1993, the Drawing and Disbursing
Officer must record a certificate on the body of the bill that the money drawn in
cash/Bank Draft upto the period 31st March 1993 has been disbursed by now except
Rs. which would be disbursed by 15th April 1993 at the latest. Similarly, while
presenting the Pay Bill for April, 1993, the Drawing and Disbursing Officer
must record a certificate that all money drawn in Cash/Bank Draft upto tho period
31st March 1993 have been fully disbursed and no amount is lying undisbursed with
him".
'
(ii)
·
While presenting Pay Bill for the month of May, 1993 onwards, the Drawing Officer
must record a certificate to the effect that "the money drawn in shape of cash/bal'k
draft throuph the bills presented during the previous months has been disbursed
except tho money dra'Vn in AC bills and the amount now prqposed for withdrawal
in this bill in shape of the cash/bank draft shall be disbursed within a period of three
days from the date of actual drawal from the Bank/Treasury."
'
4. Other instr<lctions issued vide Finance. Department letter No.27397 (425')/F., dat�d·· 25th
June 1992 and Menb No:53931 (442)/F dated 9th 'December 1992 regarding restriction, on
heavy withdrawal. of money at a time and keeping the same in unauthorised bank accounts.shall
also be strictly followed while ·drawing fund from Treasury/Bank. In 'this context, it may be·
reiterated th)lt in case any D·. D. 0. is fou·nd. to have kept Government money in the ·Bank. or.
Post Office after dra)Ning from Treasury/B'ank without specific prior appro'Val of Government in
Finance De>artment. shall be hald· personally lia'ble. be presented
While scrutinising bills to
,\the T�Jsury Officer mustensure the certificate on1he body of the bill by ttie . ·D . D.O.
hereafter
to the.effect that"no amount or the money drawn from Treasury/Bank has been keptin deposit
account without specific prior approval .of the Government 'in Finance Department."
5. In the previous years, withdrawal of money by transfer credit to Civil Deposit. was being
entertained in some cases by the Treasury Officer without insisting upon concurrence of Finance
Department. In this co.ntext, it may be clarified here that before drawil\9 money by transfer' credit
to Civil Deposits, specific prior approval of Government in Fiflance Department would be necessary
and such co'ncurrence must be clearly· mentioned in the Sancti_on order which must be communi·
cated to the Treasury also. . However, undisbursed .amo.unts available with the D. D. O.s including
amou�ts kept unautho[isedly i n bank accottnts , can b& kept 'in CiviJ Deposit without · prior
concurrence· of Finance Department. Separate detailed instructions would be issued for regulating
withdrawai of tund from Civil Deposit during the year .1 993·94 and no withdrawal from Civil
Deposit would be allowed by the TreasLJry Officers from 1st April 19�3 without' specific
I r
concurrence of Finance Department in any case.
..,
6· The D1awing and . DisbUrsing Officers under the administrative control of the Departments
may be instructed '
to follow these .instructions
. without any deviation.
P. K. MISHRA
Secretary to Government
ANNEXURE- I
1 . 2 3 4 5 .6 .7
ANNEXURE-II
.,
1 2 3 4 5 6
61
FINANCE DEPARTMENT
Additional Secreary
t to Governma111
'l'o
The Director of Treasuries and Inspection, Orissa, Bhubaneswar
Subject7 R. B. D. discrepancies-Guidelines
Sir,
I am directed to say that the State level Committee for settlement of differences in R. B. D.
deposits in their last meeting observed that large number of discrepancies occur due to lack of co
ordination and communication gap between the Treasuries and Agency Banks. Had the guidelines
laid down in the "Memorandum of procedure for reconciliation of discrepancies of Government
transactions reported by Agency Bank and A.-G." and tho relevant orov•sions o(Orissa Treas�ry Code
been followed scrupulously by all concerned, the discrepancies on account of R. B. D. deposits would
not have assumed alarming proportions. Thus it has become imperative to reiterate that all concerned
should follow meticulously the quide lines laid down in the "Memorandum of procedure for reconcilia
tion of discrepancies of Government transactions reported by Agency Banks and A.-G."issued by the
Reserve Bank of India and relevant provisions of Orissa Treasury Code as contained in S. R. 381 to
382-A to avoid recurrence of discrepancies.
2. I n order to streamline the procedure and to make it more effective and result-oriented the
following steps need be taken�
(I) The Agency Bank should ens'fl'e submission of daily account of receipts and payments of
the State Government including !!ansactions on behalf of other State Government together with
connected chalans and vouchers, relative Treasurytokens withreferecneto the paid vouchers a longwllh
list of tokens returned and a pass books or register of receipts and payments in terms of S. R. 381
of 0. T. C. Vol.-1 read with paragraph·I of the memorandum of R. B.l. referred to above in t,M morning
following the date to which they refer. .
(II) The Tieaury Officer shall chec� the receipts anC:i disbursements coiumns of the daily account,
verify that their totals agree with the figures entered in tho register and examine the vouchers and
after initiating In tho fifth column of the register in token of verification shall return the register to the
Bank on the same day or as soon as possible on the following day in terms of S. R. 394 of 0. T. C.
Vol.-1.
(Ill) Each item of receipt or payment will be posted from dai)y account into the cash book either
direct or through Subsidiary register and the net difference botween the total receipts and IotaI
payments posted In the register of Reserve Bank deposit. The daily posting in he t R. B. D. Register
should be checked and made to agree with the pass book forwarded by the Bank along with its daily
Account as per S. R. 387 of 0. T. C. Vol.-I.
({IV) The Agency Bank should prepare monthly statement of A.s._count s strictly on the basis of
the pass books as posted and signed by the Treasury or Sub-Treasury ajfi cer concerned and send them.
in quadruplicate to the Treasury in five copies to tl]e Sub-Treasury in all cases not later than the first
working day of the month succeeding thatto which they relate as per S. R. 382(A) (ii) of o. T. c.· VOI-I
•
•
62
(V) The .Sub-Tr )a9ury Officers will verify the m-onthly staiement with reference to the account
of the Sub-Treasury ond send the monthly statement in quadruplicate to concernqd Treasury Officer
before tJlird of .the succeeding month in terms of S. R. 382 (A) (iv) of 0. T. C. Vol. I.
(IJI) The Treasury will submit the consolidated monthly statement after due verification with
reference to the accounts to the Accountant-General by the 10th of the month, succeeding the month
to which it relates and that for the month of March it 'Should be sent not later than the 8th of tho
succeeding month.
(VII} For rectification of errors and omissions in the daily statement furnished by the Agency
Bank to the Treasuries and to the Reserve Bank, a separate scroll (Errorscroll) ar1d a se'parate pass book
(Error Pass Book) should be maintained by the Bank for adjustement of entries already made in tho
Pass Book. After the entries in the error pass book are checked by the concerned officers of the
Treasuries and Sub-Treasuries the same can be incorporated in the relevant monthly statement.
(VIII) The Agency Banks should ensure tha 1 the figures of monthly statements are ba.sed on the
oass book verified by the Treasury/Sub-Treasury. . Similarly tho Treasury Officer should ensure tha1
the consolidated R. B. D. ofthe District agree with the R. B. D. indicated in their cash account rendered
to Accountant-GoneraI.
•
3. If the basic figures available with two Agencies, namely Treasury and Agency Banks at grass-
root level are furnisl'led correctly and completely, discrepancies will hardly occur.
4. It is expected that strict adherence to the procedures outlined above will bring out
the desired improvement .in the e)(isting situation.
Yours faithfully,
N. R. DUBEY
AdditionaI Secretary to Government
RESOLUTION
Setting up of a State Governnwnt Accounts Organisation for dealing with Pension ahd �Provident
Fund of · em�loyees of Aided Educational Institutions (including employees of Primary School�
lately declared as Government servants) and for administering the Pension Fund Rules of the Orissa
University of Agriculture and Technology, the Sambalpur University, the Berhampur University and
such other State Universities as may adopt tho systeni 0f disbursemerlt of pensions through the State
Treasuriespursuant to tlieir respeciive statutes, was under consideration of the Government for sometime
past. Government, after careful co.nsideration have decided to set up an organisation under the name
"Office ot ihe Controller of Accounts (Educational Employees'Pension and Provident Fund)",
63
.
Fund of the State Universities und�r thier respectiye Statutes. The existing Pension a·nd Provident
Fund sections of the. Directorate of Treasuries and lnsP.ection shall stand merg�d in_th.e new. organisa
·lion. The structure·and . comP.OSition of the. organisation shall be as set oui in Annexures 1 and 1-A .•
'
, �
'
3. Initial Formation of the. Cadres of Different Categori.es o f Posts in the Organisation:
. ' \
3-A Absorption of 'Existing '' Personnel in the �New · Cadres
.
�.
. -·
. The 12 {twelVe) Senior A : ssistn.'rits and • 28 (twenty-eight) Auditors at present working egainst
sanctioned posts for the fund and pension sanctions s.hall be allowed to continue in the Cadre of
Accountants unless any of them specifically opts out oi .t he organisation by n9tice in writing to the :
· Director within a month of issue of this Resolyation. · In such ·cases the incumoent shall be reverted
to the parent cadre subject to availabilityof vacancy. In case of non-availabilityof v_acancv:immediately
he'shall continye on deputatiop i n the new Cadre till SUC,h time as vacancies <1re found i n the parent
cadre. The six . posts of Junior Assistants, when ·upg raded to the post of AccountaQtS ·
in �he new
cadre shall be filled up by selection by the Selection committee from among all the JunioJ Assistants
in the parent cadre who have 'compl eted five y . ears of service as Jttnior .A\sistants and who apply for
such selection to the Director. It is desirable that persons retained/selected as Accountants should·
tia11e passed final Accounts Examination. Incumbents who have not passed such examination· shall
be required to pass it w,ithin thr.ee ·years of joining th'e cadrE\ failing which they shall noi qoalily for
·
coi'lfirmation/promotion.. li
•'
{ii) Three posts of Section Offjcers 'tevel•l in the new Orgqnisation shai!.J>e filled by selection by
the Selection Committee f}om among the exist(ng Avdlt-Superinteriden ts who 'lPPIY ior such sqlec
tion to. the 'Director. ·The 3 (three) existing Section Officers, Level-ll'working in the Fund and Pension
Sections shall be a l lowed·to gontinue in the new cadre unless any one opts out by notice in writing
to the Director within ..one month from the date of issue of this .Resolution. · In the event of such
opting out he sha!16e reverted'to the parent cadre subject to availabil ity of -:acancy. _ In the event
of vacancy not being found he shall
. continue in the new cadr.e as on deputation tilt vacancies are found
· ' · ·
in the parent cadre. "
' . . .·
·,
'
(iii) Existing inc�mbents in t he a uxfliary posts like Senior Ste·nographe·r, s'enior Typist, Junior·
·Typis·ts,' Senioi Diarist, Jun.ior Diari.st, Junior.-Recorder, Record Supplier, Daitary, Peons and Watch
man-cum-Sweeper working i n the Pension and .Fu nd Section, shall tie allowed to continue i n the
new organisation unless otherwise found 'u'nsuitaple. I n case any one opts out of the organis.ation,
.•by notice in w,riting to the Dir.ector. wiihin one month of the issue of this Resolution, he �hall be
rverted
e to the parenrcadre i n exchange of an incumoent who is J.unjor most in.the existing �acre. I n
the event of th'e· app�icant being the junior most in 'the parent cadre. o r his being· the or\ly post no
option shall (?e avail able . to him. ·•
3-8 ,Recruitment of New Persqnnelan.d Norms !O be Applied for Appl ication ·for diffenen'tposts:
,
(i) Acc�untants:
' ' .
Recruitm·ent tci 121 (one hundred twenty-one) Post of Accountans t shall pe made by selection
·
by the selection C:omn)ittee. Senior Assistants in ihe , Directorate of Treasu-ri_es with five years ex
perience as such, ' 'Treasury Auditors trnder tl)e Directorate of TreasurieS With fjVjl "year's experience.
as such, ' Senior Clerks in · Treasu·ries with 8 year's experience as such, Senior Clerks in
· ·
Collectorates with 8. years experience as such . & Senior Clerks in the Sa·l.es· Tax Range
Cadres {excluding . Intelligence >Ranges) witl'l · 8 year's experience as such · s� all be eligibl�
lei consideration for appoiRtmenra_s Accountants. I n addition to th� experience indicated it is desirable
that they should have passed Fin�l Accounts Examinatio_n. l n t h e event o f a candidate being selected
who has not passed Iina1 A'Ccounts E xamination, he shall be required to pass the examination within
3: {thre�) years of the date of appointment to the cadre> iailing which he shall not'be .eli�ib le for, ·
..
, .
I
•
64
•
({ii ) Section Officers, level I
. .
At the time of initial formation of the cadre there shall be no inductio11 of new recruits to 5(five)
posts of Section Officers, Level-l. The �osts shall be filled up in due course by promotion from
among Section Officers Level- II !n the new organisation subject .to existing · norms in respect of
promotion to Level-l in the Offices of Heads. of Departments.
(iv) Assistant Controllers
For a period-�f 3 years from the date of formation of the Organisation 2(two) posts of Assistant
Co;.;trollers shall be filled by deputation from the Office of the .Accouniant-General, Orissa or from
among Officers of the Orissa Finance Service. The residual two posts shall be filled up by selection
by the Selection Committee from among :l'>.udit Superintendents and Section Officers, Level-I unper
the Directorate of Treasuries. Audit Superintendents with 1 0 years· experience as such and Section
Officers with 10 years' experience including 3 yoars experience at Level-l shalf be eligible to applyj
for the post of Assistant ·Controller.
(v) Auxiliary Posts •
Aftor adjustment of existing personnel in the auxiliary posts like Stenogr11phers, Typists
Diarist. Recorders, Record Suppliers, Duftries, Peons and Watchman-cum-Sweeper the
residuary posts shall be filled by recruitment by the Director subject to observation of prevailing,
rules and procedure for appointment to such posts.
-.
4. Principles forFix�tioff of Inter se SenioritY i n the new cadres of the office of the
Controller o f Accounts :
(I) Accountants
·.
The principles to be applied
·
-in the �etcrmination of nter
i se seniority of Accountants shall be
as follows: ·
. .'
.
· ·
Accotmtants drawn from among · Senior Assistants of Directorate of Treasuries shall be pl;,ced
v first; those drown from among Treasury Aditors under Directorate of·Treasuries shall be placed second; ·
those drawn from among Junior Assistants· under Directorate of Treasuries shall be placed third and
tho.se drawn from among Senior Clerks of Treasuries/Collectorates/Range cadres of Sales Tax shall
. be-placed fourth.
Subject to group seniority in the order as indicated above theinter se seniority of persons within
the same group.. shall be as follows. In the case of Senior Assistants, Treasury Auditors an� Juniorr
Assistants, theywould carry'their respective cadre position in the qualifying cadre to the hew cade
and be arranged �ccordingly. In respect of Accountants drawn from different district Offices
(Treasuries, Collector'a_tes, Sales rax· Territorial Ranges) jength of service in tlie qualifying posts shalj
be first norm; length of service in Class-Ill shall be 2nd norm and length of service -under the State
Government shall be the 3rd.norm. The 2nd norm is to be applied where the first norm fails to resolve
the seniority position and the 3rd norm shall be applied where even t)1e 2nd norm fails to resolve.
the seniority position.
\
\
65
The 3 inductees to be selected from amJng existing Aud1i Superintendents shall carry their
position in the existing cadre to the new cadre .
Section Officers retained in the .new organisation from existing cadr'e of th� .Directorate of
·
Treasuries shall be placed first Section Officers drawn from among Senior Assistants of the
Directo,rate shall be placed second; Section Officers drawn from Treasury Auditors shall be pla ced
third, Section Officels drawn from the cadre of Treasury Accountants shall be pla ced fourth. For
il;ter se senioritY of persons inside each group; sectio'n Officers retained from existing cadre and
Section Officers drawn from cadre of Senior Assistants and Treasury Auditors 'shall .carry their
respective cadre position� in the existing cardre to the new cadre. In respect of Section Officers
•
drawn from the cadres of Treasury Accountants Seniority inside the gro.up shall be determined by
the length of service as Accountants; cases which cannot be resolved by this principle shall be
decided by lenth of service as Class-Ill employees and in such rare cases which remain unresolved
bythis principle, length of service under the State Government shall be taken i nto account for deciding
.
the case(s).
lnductt)OS to the new organisation. from the existin.tJ cadres ohhe Directorate. shall c�il'y the
own cadre position to be arranged in thatdrder in the new cadre· and fresh recruits will be placed next
.
.
s. Nfethods of selection and appointment to the cadres of the office of Controller of Accounts ,
. .
(E.�.P. &'P.F.)
In respect of Appointments in the new cadres of the office of the <;:ontroller of Accounts, wherev�r
selection is required to bo ma de by the s�lection Committee, the appointments shall be subject to the
recommendations of t!le Selection Committee In O!her cases for appointments to pOStS in ClaSS II
. ·
and above the Finance Department and for posts below ' Class-II of State Service, the Director
shall make appoinfments in accordance with prevailing rules for auxiliar,y_posts and in accoardance
with this Resolution in respect of other posts. The two posts of Assistant Controllers shall be filled
up by the Finance Department on the recommemdation of the Selection Committee on ad hoc basis
which will be regularised in consultation with 'the O.P,S.C. whhin the Calendar �ear of such ttd hoc
appointment.
'
For apP.lntment by s�lection to different categories of post,s' 'from among inservice personnel by
Selection Committee there shall be a Selection Commit ee comprising: t -
, I
Within 30 (thirty) days of. issue of this Resolution, the Director of Treasuries shall devise . .
iUitable forms' for inviting: application f�om different categories of· eligible, candidates for each
�
category of posts. He sliaII encl ose a cop of the Government Resolution laying down the
- ..
66 ·
After receipt of the applications alongwith Service Books and C. C. Rs., i11 the Finance
Department. the Member-Secretary shall (a) scrutinis� el igibil ity of the applica'nts a nd (b) draw
'
up a merit list with reference to c. c. Rs. tabulated for the 'preceding 5 years.In case qf wanting
c. C. Rs. for two years or less,' tabulation could be made for any five years within the
preceding seven years.
The list prepared by the cofl')mittee shall be forwarded by the Member-Secretary to concerned
appointing authoriti_es (Director /Secretary, Finance as the case may be) for appointment.
' . "
' After the appointments are completed, tho Director shall within a period not exceeding six
months prepare gradation fists for each cadre in the organisation for reference and record.
The pninciples and guidelines incorporated in this Resolution shall solely regulate the initial
· formation of the cadres in· the office of the Controller o! Accounts (E. E. P. & P. F.) and they
shall not bar the framing of separate cadre Rules in future.
. '
. '
'ORDI!R....r.:O dered that the Resolution be publishi!d in Orissa Gazette and copy forwarded
to all Departments of Government I Heads of Departments I Accountant-General,
Orissa. B�ubaneswar.
'
'
P. K. PATNAIK
' •,
67
ANNEXURE - I
I I
'ft-easury Establishment Office of the Controller of Accounts.
.
I
Controller of Accounts and ex offici o. Additional
Direc!or of Treasuries { l post )
I
Deputy Controller of Accounts and e:�; officio
Deputy Director of Treasuries.
{1 post )
! i
Assistant Controller of Accounts and e:�; offico
Assistant Director of Treasuries.
{ 4 posts )
I
Section Officer, Level-l (8 posts )
'r
Section Officer, Level-If (16 posts)
' l
Accountants (167 posts)
Auxiliary Posts
7. Record-Keeper (2 postst
8. Duftary {2 post.t}
- - - t
68 .
ANNEXURE - 1-A
STATEMENT OF PO\)TS TO BE CREATED, UPGRADED,
'
REDESIGNATED
1 2 '3 4 5
Rs.
1 Controller of Accounts and 'ex officio 3,700-5,000 1 t(a}
Additional Director of Treasuries.
'
{f) Existing 12 (twelve) posts of Senior Assistants in the scale of pay of Rs. 1 ,400-2300/·
to be redesignated, 28 (twenty-eight) posts of Auditors i n the scale of Rs. 1 ,400-2300/.·
to be redesig�ated, 6(six) posts of Junior Assistants in th� scale of pay of Rs. 950-1 ,500/•
to be upgraded and redesignated as Accotrntants and 121 additional posts to be created.
69
No. 47084-Trs.-42[91-(Pt.)-F.
FINAI)ICE DEPAATMENT
OFRCE MEMORANDUM
--Scheme for payment of Pension to State Government Pensioners by Public Sec10r Banks
Subject:
Amendment of.
N. R. DUBEY,
FINANCE DEPARTMENT
. NOTIFICATION
•
AMENDMENTS
(a) for the words "Eightper cent" appearing in column (3),against serial No. 67 the words
"Six per cent" shall be substituted.
(b) for the words "Eight pet cent" appearing in column (3). against serial No. 68 the
words "Six per cent" shalf be substituted.
(c) after serial No. 100, the follo·Ning new serial and entries �hall be inserted under
appropriate columns, namely:-
FINANCE DEPARTMENT
NOTIFICATION
S. R. 0. No. 628/92-ln exercise of the powers cvnferred by sectio n 7 of the Orissa Sales Tax
Act. 1 947 (Orissa Act 1 4 of 1 947). the State Government do hereby make the fol lowing amendments
'
to the notification of Government of Orissa in the Finance Department No. 27665-C. T. A.-56/90-F.,
dated the 16th August .1 990.
AMENDMENTS
1. (a) for item 31 of the list of industria l units appearir.g under condition (x) of Cond iticns and
exceptions governing deferment of payment of Sales Tax; and
(b) for item 31 of the list of industrial units appearing under condition (vi) of Conditions
end exceptions .governing e�mption from pa\•ment of Sales Tax in lieu of deferement
thereof, the following new item shall be substituted respectively, namely:-
"31-Chuda Mills"
2. (a) After item 31 of the list o( industria l unit appeating under condition (x) of Conditions ·
and exceptions governing deferment of payment of Sa les 'Tax; and
(b) under condition (vi) of Co ndition and exception governing exemption from payment of
Sales Tax in lieu of deferment thereof, the following new industrial units shall be added
with its expla nation respectively, namoly:-
"32. Cutting of sheets bars and angles, M. S. sheets etc., into marketable sizes
•.
42. Fruit Juice base, aerated water and soft drinks units
I·
43. Units maunfacturing besan out of dal
71
'
44. Size reduping units
46.-Mixing units
56. Stencilling:units
•
/
· s1. Units tor _cutting raw tobacco and sprinkling· jaggeiy for chewing purpos
es
'
62. Units for bottling of medicines
64. Units for converting groundnut oil and other edible oils to hydrogenated oil
NOTE-TheIndustries which are set up and in receipt of the incentives under the notification of the
Government of Orissa in the Finans:e Department" No. 27665- C. A-56/90-F.. T.
dated the 16th AugjlSt 1990 will contiune to the said incentives,"
S. B. I;'ANDA
FINANCE DEPARTMENT
NO-TIFICATION
S.R.O. No. 629/92-ln exercise of the PQWe!S conferred by Section 6 of the Orissa Sales Tax Act,
� 1947 (Orissa Act l4 of 1 947), the State Government do hereby make the following amendments
•
to the notification of tl\e Governement of Orissa in the Finance Department No.20206.:_CfA.14/76-F.,
•
·dated the 23rd April 1976, as amended .from time to. time.
\
AMENDMENT
2. For the item 31 of the caiegories of Industries appearing in· column (2) against serial numbers
26-F., 26-FF, 30-F, 30-FF, 30-FFF, 30-FFFF, 30-FFFFF, and 30-FFFFFF, the words 'Chuda Mills'
shall be .substitut�d. under appropriate column respectively.
..
. "
3. After item '3.1 · of the categories of Industries appearing in co[umn (2) <gainst serial numbers
·
26-F, 26-FF, 30-F, 30-FF, 30-FFF,' 30-FFFF, 30-FFFFF and 30-FFFFFF. t� following new categories
,of Industria-� and with its eXplanation shall be respectively added under the appropriate ' column,
· " ·
namely :-
"32. Cutting of sheets, bars and angles, M.S. sheets,. etc. into marketable' sizes
'
33. Straightening. coils and cutting into marketable sizes.
·
36. Manufacturing and processing of betel-nuts
42. Fruit
. Juice base, aerated
-
water and soft drlnks· units,
"
43.. UnitS manufacturing · besan out of dal
.
.
46. Mixing units
47. Filtering units and refining_ unit�
48.• Odori�ing units .. '
49. Distilling units
50. Packing and stitching units (including woven sacks out of woven fabrics)
51. Pulverising units . .
•
61. Units fer c11tting raw tobacco and sprinkling jaggery for chewing purposes
f
62. Units for bottling of medicines
63. Stone crushing "units +
64. Units for converting ,ground-nut oil and other edible oils into hydrogenaled oil
74
'
FINANCE DEPARTMENT
NOTIFICATION
S.R.O.No. 630/92·- In exerciSe of the powers conferred by Section 6 of the Orissa Sales Tax Act,
1947(0rissa Act 14 of 1947), the State Government do hereby ma�o the. following amendments to
the notification of the Government of Orissa in 1he Finance Department No.20206-CTA-14/7G-F.,
dated the23rd April 1976 as amended from time to time and direct that the said amendments shall be
deemed to have come into force on the 1st day of December 1989 and shall remain in forc'e for a
. period of five years from that date.
AMENDMENTS
1. In Serial No.26F.-
(a} in item (i) under column, (2), for, the words "when purchased or sold by"the words "when
purchased by or sold to" shall be substituted;
(b) ite,; (ii) under column (2), for the words ''when purchased or sold by "the words. "wtien
purchased by or sold to" shall be substituted;
,(c) in item (iii) under column (2). tor the words. "when purchased. or sold by. "the words "when
·
purchased by or sold ·to shall be substituted;
(d) the entries to the explanation (1) occurring in coulumn (3), for the words and figuras
"Rs. 1·5 crore", the •vords and figures" Rs. 5 crores shall be substituted;
.
.
(e) after explanation (2) occurring in column (3). the. following new explanations shall be
inserted under the said column, namely:-
(4) The word "year" wherever occurs in this notification shall mean 365 con.secutive days.
I
(5) The word "Set up"wherever, occurs i n this notification snail mean starting fixed capital
investment as certified bythe General Manager of· concerned District Industries Centre in
respect of small-scale industrial units and by the Director of Industries. Orissa, in reSpect of
Medium/Large Industrial Units.
f. In serial No.26·FF.-
(a) in second paragraph. of item (i) under column (2). before the word "village", the words
"Khadi shall be inserted; and '
, .
•
'
·
75
�
(b) for the existmg entrie.s occunir.g in column (3), the following entries shall be substitued
under the said column, namely:-
.. "
"'The exemption shall be allowed fer a pericd of seven years from .the date of increased
commercial production after the 1st December 1 989 in respect of Khadi/village/
Cottage and Small-Scale industrial Units 'as certified by the · concerned General
. Manager, District Industrial Centre, irrespective of change in the ownership, if any
Medium and Large Industrial Units will be eligible for similar benefit for a period
of seven years in the districts of Phulbani, Boli.rgir end ·Kalaharidi sr.d for five years
in other· Districi from -the date of increased commerCial production after the 1st
December 1 989, as certified by General Manager, District :Industrial Centre on the
Director· of Industries, Orissa as the case max be. "
3. -For first paragraph 4ncluding its first proviso occurring incolumn (2), against Ser ial
No. 30-FFF., the following entries shall be•sub
. stituted under the said column, namely:-'-
.. '
#Sale of finished products of :-.: ·
(i) New small-scale industrial units set ·up on or ilfter the 1st December, 1989 arid starting
commercial production thereafter inside the State as certified by the General Manager
of the concerned District Industries Centre;
4. (a) In Serial No.30:F.FFF, for the entries except second· proviso, appearing ·under column (2)
the follo\'Ving entries shall be substituted under the said column. namely :-
"Sale of finished product of small-scale industries units set up after the 1st August 1980 and
before the 1st April 1 986 and hasgone into commercial production after the 1 stApril 1986
inside the State .and certified as such by the Genera I Manager of the concerned District
Industries Centre;
Provided the Sales Tax Loan if any availed by the Industrial Units under the Orissa Loan
:: Scheme Rules, 1 980 is surrendered within the time limit prescribed and certified .-a's such
by the General ·Manager of the concerned District Industries Centre.';
· •
(b). in co'lumn (3)._after the words "the effective da-te"the words, "or from the dateof. commercia1
production whiclhever is later" .sha'll be inserted.
(b) after the words "increased cpmmercial production " o ccurring · in column (2), the words
"in respect of only once'such expansion/modernisation/diversification" shaH be inseitea;
(c) for entries a!Jpearing undet column· (3), the following entries shall be substituted ·under
the said coIumn name!y: -
.,.,·· ,..�
"The exemption shall be allowed for a period of seven years from the� st December 1989 or
from the date' of increased commerc(al production whichever is later, as certified by the
General Manager of the concerned District Industria l Centre."
7<? ,, .
'
" ,6. In Serial No. 30-FFFFFF,-
(a) The entries, except ihe proviso, . occurring in column (2), the following entries shall b
- substitotej under the said . column, namely: -
"Sale offinished product;of ·sma! l-scale industrial units which have undertaken e;xpansio
modernisation/diversification between the 1st August 1980 and the 31st Marc
1986 on the basis of separate project reports duly appraised by financing institution
and have gone into commercial production after the 1st April 1986 to the eicten
.
ot increased commercial
. production in respect of only .once such expansion/modernisa
tion/diversification over and above the existi ng installed capacity and duly ceriifi�
.,
by the Gene�aI �anager of the concerned District Industries Centre :
.
Provided that ttie Sales Tax loan If any availe.d by the Industrial Unit under the OriSl
Sales Tax Loan Scheme Rules, 1 980 is surrendered cwithin time limit prescribe,cj,
\
(b) for the entries occurring in.column (3), the following ·entries shall be substituted under tt
said: column, namely:-
. .
"The exemption shall be allowea for a period of seven years from the 1 s t December 19!
or from the ·date of increased commerical production, whichever is later, as oertifi,
by the Genera I Manager of the concerned District Industries Centres".
7, In the declaration Form 1-D, for the word "manufacturing" wherever i t occurs, the wor.
"manufacturing/processing" shall be substituted.
'
(b) for the word "manufacturing" wherever it occurrs, the words "Manufacturing/Processin
shaJI be sub
sti tuted.
...
{No . 191 97-CTA-72/92-F.,
•
s. B. PANDA .If
. '
'
·J'?int Secretary to Governmen
FINANCE DEPARTMENT
NOTIFICATION
. S. R. 0. N o . 631/92-ln exercise of the powers confeired by Section 7 of the Orissa Sales 'TaxA
1 1947 (Orissa Act 1 4 of 1 947), the State Government do Kereby make the following amendments
the notification of Government of Orissa in Finance Department No. 27665-C. '1'. A.-56/90-F., dat
the 16th August 1990 and direct that the said amendments shall be deemed to have come into fo1
·
on the first day of December 1989, namely:-
. AMENDMENT�
' . ln·the· preamble portion of the said notification, after· the words "certified .by the Director
Industries Orissa" the words "in Form E", shail be inserted;
77
(a) In Column (4) against Sl. No. 1 after the words "all pioneer units"the words "from the date of
. commercial production on or after 1st December 1989"shall be inserted.
{b) In Col. (4) pgainst Sl. No. 2 after the words "Pioneer Units"the words , "from the 1st of
December, 1 989 or the date of commercia'l production whichevjr is later "shaIJ be inserted •
..
{c) I n Col. (4) against Sl. No. 3 after the words "1 st December, 1 989"the words "orthe date of
commercia I production whichever is later" shall be inserted.
{d) In Col. {2)·againsrSI. No.4 the word "existing "shall be inserted before the word "Medium:
(B) In Col. (2) against Sl. No.4 the words "which have" be SUbStituted for the words "set
upon or after the 1st December 1989 and".
(f) In Col. (4) against Sl. No. 4 after the words "Pioneer Units" the · words "from the 1st
December 1 989 or the date of increased commercial production "shall be insertecf.
(g) In Col. (4) against Sl. N o . 5 after the VJords "Pioneer Units" the words "from the�st
Oecember 1989 oi the. date of i'ncreased cpmmercial pr.oduction" shall be inserted.
(h) In Col. .(lt) against Sl. No.6 the words "from. 1 -12-1989 or the date of commercial
production which!lver is later" sha II be inserted after the words "originaI i nstalied capacity'.
(i) In Col. (4) againstSI. No.6 after the words "Pioneer Units'; the wo(ds "from the 1stof
December, 1 989 or the date of increased commercial production" shall be inserted.
(k) In "Explanation-l"in Column (4)after the words and figure "Rs. 5 crore
s"the
-word "each' ·
shall be inserted. ·
"Explanation-//-The word •set up' wherever occurs in the said notification shall mean
starting fixed capital investme�t'as certified by the D'rector of ln.dustries, OrisSa tn
·
Form •E'·".
mean additional investment of more 1hen 25 per cent of the under preciated bookvalue
of the fixed capital investment of an existing unitin acquisition of fixed capita I investi
ment for expanding/modernising/diversifying the production of the said unit and
resulting in incrlfased production over and above the existing installed capacity of
the unit {as certified by the Director of Industries in Form •E').
.78
.4. For existing form •A' the following form. shall be substituted, namely-
'
"FORM-A"
To
\
. . . . . . - ... . . . ..... Circle
1 do hereby apply for allowing'the benefit of deferment of payment of Orissa Sales Tax and
'·Orissa Additional Seles 'Tax for a period of. .�· .. " -. . . years covering the period
• . . . . . from
.. . ..
. _ . �· . . to--· . . . . . . . . -· : . I have gone through the
. . -· notification of the Government of
.
Orissa i n the Finance Department No - . ••. •. ,.dated
. . . . ,·
. • . . . . . . and undertake to· .
. . • . . . . . . . . .
abide by the terms conditions and restrictions con-tained therein. This industriai unit has been set up
•.
in the disttict of . . . . . . . . . . ... on or after the date . .'. . . . . ... .. . being a medium/large industrial .
� .
�
unit which has started commercial proauction on date ... . . . . . . ... ... . . . ·. ...... . . . . ... ...
•
,
.
,�
furnished below fur,the{information and p_aiticulars relating to this industrial ' unit .
1 . Name of the Industrial
Unit . . . . . . ... -· . . . .
. .
2. Location and full address of tfie industrial Unit. : • • , . :.... . . .. . . .. . .·. •
' · '-·
.'i_ Status of the lnd�striar Unit. . ... _. . . ... . .
. . . . . . . . ...� . . .
· 4': Name, father's name and address oj the proprietor/partners/Directors (In ease of association of
.. persons or body corporate, �erox copies of documents in support thereof dufy attested by
a galetted Officer to be attactied).
• •
5. No. and date of the certificate in Form •E' issued bv the Director of ln_dustries, Oiis�
(Xerox copy of the certificate, attested by a italetted ·offic�r to be attached).
7, Date of commercial p·roduction as ce�tified by the Director of lnd�str.ies, Ori5�j.a in Form ·e·
� - .
10. Amount of Sales Tax coliected under the 0. S. T. Act from tlie 1st December 1 989or from the
date of commercial production/increased .com�ercial
. .
prcduction Wilichever is later to the
' . . end. of .•
-
--
1 1 . Certificate-regarding gross value of fixed assets (to be attached i n original} ob\ained from the··
•
'
79 •.
(i) lmmovables:- I
(ii) Movables:-
1 do hCreby declare that the facts stated ab:>ve are true and correct to the best of my knowledge..
5. In Form B,-
(a) in the second paragraph of the preamble portion, after the words "Certified by the Director of
Industries, Orissa the words �in Form • 'E• shall be inserted:
•
(b) In the third paragraph of the preamble portion, after the words "Certified by the Director of
Industries, Orissa " the words •in Form 'E', shall be inserted;
"(e) The said Orissa Sales '!"ax, payment of which shall be allowed to be deterred, shall become
forthwith payable by the industrial units to the Government of Orissa and the ord&J Of
deferment shall stand cancelled on the happening of any of the following evets, namely:-
li) If the industrial unit goes out of production before the payment of the deferred sale ; t a?'
dues 1
(ii) If the industrial unit changes the location of whole or any part of the industrial unit or
1
effects any substantial alteration or disposes of any substantial part of the tota capital
investment before payment of the sales lax as deferred;
(iii) If any information furnished by the industrial unitin the application for deferment in
payment of sales tax contains statements which are either false or incorrect;
(iv) If any distress or execution proceedings is initiated upon any property of the indus
trial unit or any pall of its assets or a receiver thereof be appointed;
(v) If the industrial unit commits breach of any of the coven soft on providen1s herein
�
certained which are to be observed and performed by it;
(vi) If the industrial unit is closed for a period exceeding six months at a time for reasons
-other than labour trouble or want of electric power or raw materials, or ceases to
carry on business for any reason whatsoever;.
(vii) If the industrial unitor anyofthe partners thereof files a petition for being adjudicated
as insolvent or is adjudicated as insolvent;
(viii) If any petition for winding up of the industrial unit passed byany competent court or
the industrial unit passes a resolution for being wound up".
6. In Form •O'-(a) In the first paragraph, for the words "the Registration Certificate No. . • . • . • _
dated ... ... . . . . . . . . " the words and comma, "in Form "E•' shall be substituted;
(b) In the ;econd paragraph alter the words "a; certified by the Director of Industries, Orissa the
words "in torm •E' " shall be inserted.
80
7. After Form •D' the following new form shall be inserted, namely:-
FOR M - E
No . . . . . • . • . . . . . .fiND
Dt . . . . . . . . • . . . • . . • . • •
4 . Date/period
. when it was set up·and date when trial production, if any, was started •
FINANCE DEPARTMENT
NOTIFICATION
S. R . O.No. 957/92.-The following draft of certain rules further to amend the Orissa Sales TalC
Rules, 1947, which the State Government propose to make in exercise of the powers conferred by
Section 29 of the Orissa Sales Tax Act, 1947 ( Orissa Act 14 of 1947), is hereby published as requir&d
by sub-section (1) of the said Section. for the information of all persons likely to be affected
thereby and notice is hereby given thdt !he said draft will be taken into consideration by the State
Government on or after the expriy of a period of fifteen days from the date of poblication of this
notification in the Orissa (lazotto.
Any sugge_stion or objection which may be received from any person in respect of tl)e said draft
before the expiry of the period so specified will be considered by rhe State Government.
DRAFT
1. (1.) These rules may be called the Orissa Sales· Tax (Amendmenti Rules, 1992
(2) They shall come into force on the date of their publication in the Orissa Gazette
2. In rule 7 of the Orissa Sales Tax Rules, 1947, in the proviso to sub-rule (6), for the word
"gross turn-over" wherever they occur, the words "estimated gross turn-over" shall be substituted.
FINANCE DEPARTMENT
NOTIFICATION
S. R. 0. No. 959/92-ln exercise of powers conferred by Section 7 of the Orissa SaJes Tax Act.
1 947 (Orissa Act 1 4 of 1947), the State Government do hereby make the following amendment to the
notification of the Government of Ofissa in Finance Department No. 27665-C. T.A.·56/90·F dated thtl
.•
FINANCE DEPARTMENT
NOTIFICATION
�- R. 0. No. 960/92--ln exercise of powers conferred by Section 6. of ·the Orissa Sales Tax Act,
1947 (Orissa Act 14 of 1 947), the State Government do hereby make the following amendment io the noti
fication of the Government of Orissa in the Finance Department No. 20206-C.T.A.-14/16-F., dated the
23rd April 1976, as amended from time to time, namely:-
AMENDMENT
In the Schedule to the said notification item No. 58 under the categories of Industries al:>pearfng in
Column (2) against serial numbers 26-F, 26-FF. 30-F, 30-FF. 30-F.FF, 30-FFFF, 30-FFFFF,
30-FFFFFF, shall be substituted as follows:-
[ No. 33990-C.T.A.-72/92-(Pt.)-F.,J
S. B. .PANDA
Joint Secretary
'
to Government
FINANCE DEPARTMENT
NOTIFICATION
S. R. 0. No. 990/92-ln .exercise of the powers conferred by clause (a) of sub-section (5) of
Section 8 of the Central Sales 'falX Act, 1 956 {74 of 1956), the State Government being satisfied that it is
necessary so to .do in the public interest, do hereby direct that no tax shall be parable under the said Act
for a period of one year ir) respect of sale of ground-nut oil by the Orissa State Co-operative'f.oil
Seeds Growers'Federation ltd. and its affiliated
. Regional Unions, in the course of Inter-State trade
.
and commerce.
[No. 35397-C. '1". A.-81/92-F.]
FINANCE DEPARTI\IIENT
NOTIFl CATION
S, R. 0. No. 998/92-ln exercise of the powers conferred by sub-section (3) of Section 1 3 of the
...-
Central Sales
....-.....
..
.- .
. .....
Tax Act, 1 956 {74 of 1 956), readwith sub-section (2) of Section 9 thereof and Section 7 of
.......
.-� ·· ·-
---
�·' ...o�
.......
·'
......
83
the Orissa Sales Tax Act. 1947 (Orissa Act 14 of 1947), the State Government do hereby make the
following r ules to amend the Central Sales Tax (Deferment of Payment of Tax) Orissa Rules, 1990,
namely : -
1 . (1) These rules may be called the Central Sales Tax (Deferment of Payment of Tax) Orissa
· (Amendment) Rules, 1992.
(2) They shall come into force on the date of their publication in the Orissa Gazetts
2. I n the CentraI Sales Tax (Deferment of Payment of Tax) Orissa Ru les, 1 990, in sub-rule (1) of
rule 2, the words "including wastes and by-products thereof" shall be omitted.
. .
[No. 36006-C.,T.A.-79/92-F.)
'
S . B . PANDA
FINANCE DEPARTMENT
NOTIFICATION
•
S. R. 0. No. 999/92-ln exercise of the powers conferred by sub-section (5) of Section 8 of the
Central Sales Tux Act, 1 956 (74 of 1 956), the $tate Government having been· satisfied that it is necessary
so to do · i11 the public interest. do hereby make ihe following a mendment to the notification of the
Government of Orissa in the Finance Department No. 37763-C. T. A. 19/90-F., dated the 1 2th Novem ber
1990, namely:-
AMENDMENT
In the said noti�ication, the words "or wastes or by-products thereof" shall be omitted.
S. B. PANDA
FINANCE DEPARTMENT
NOTIFICATION
.s. R. 0. No. 1091/92-ln exercise of the powers confered by Section 6 of the Orissa
Tax Act 1 947 (Orissa Act 1 4 of 1947). the State Government do hereby make the following
l!len,jme,nts to the notification of the Government of Orissa in the Finance Department No. 20206-
·F., dated th e 23rd April 1976. as amended from time to time· a�d direct that the said
tlendm<ln!S shall be deemed to have come into force on the first day of August,1 992.
84
AMENDMENTS
(a} to·r Sl. No. 30-F. and the entries against it the following new serial and the entries shall lie
substituted under appropriate columns, namely:-
30·F Sale of finished product of existing and new When sold at sales outlets of authorised CO•
Khadi/Village/Cottage Industries and Industries operatives/Government Agencies and agencies
producing handicraft goods located in the State recognised by Khadi and Village Industries
of Oris� and certified by the concerned Genera I Cornmission/Board/Coir Board/ Handicrafs
Manager/Project Manager, .District ·Industries Corporation:
Centre, as such industries :
Provided that no exemption sha II be allowed to
the following categories of Industries:-
units.
41. Laundr.v/Dryc�eaning
(b) after Sl. No. 40, the following new serial and entries shall be inserted under appropriate
columns, namely:-
(1 ) (2) (3.)
(.t) Raw materials that is to say, goods 'The exemption shall be aIIowed for a period of
which directly go into the composition seven years from the date of commercial
of the finished products• production to be certified by the concerned
General Manager/Project Manager, District
Industries Centre.
(b) Spare parts of machinery used for manu Provided that no e·�<mption as indicated abOve
facturing/processing goods in Orisso for shall be allowed to the following categories of
sale. industries, _namely:-
When purchased by a registered dealer who is certif.i- 1 . Rice Hullers and Rice Mills
.
ed by the concerned Genera I Manager /Project
Manager, District Industries Centre as a new 2. Flour Mills including manufacture of Besan
Khadi/Village/Cottage Industrial Unit where fi�d Pulse Mills and Chuda Mills.
capital investment has been made on or after
the 1st August 1992 and staring commercial 3. Making of spices, · papad, etc. (excluding
production theteafter inside the State of Orissa : papad manufactured by Co-operative
Societies.)
Provided that the exemption as indicated above 5. Preparation of sweets and numkeens, etc.
shallbe allowed if tl\s dealer or his authorised
agent furnishes a decl.aration in Form 1-0.(92) 6. Bread-making (eKcluding mechanised-bakery)
appended be low.
87
\21 (�)
7. Mhcture, Bhujia and Chenachur preparing
units.
8. Manufacture of Ice <;:andy and Ice Fruits
9. Manufacture and processing of betelnuts
.
1 7. Coal/Coke briquetting
(1 ) (2) (3)
,.
39. Tailoring (ether tnan ready-made garmen111.
manufactu�ing t;nits).
. ..
40. Repacking and stitching of woven sacks. .
out of woven fabrics.
41 . Laundry/Dry clean·ing
. .
When. purchased by a registered dealer who is certified Provided . that such ·exemption of sales tax on
by the concerned Genera I Manatier/Project purchases of raw materials, spare parts of
.
Manager, District Industries Centre as a new machinery and on sale of fihished products
Small Scale Industry located in .Orissa where taken together shall be limited to a ceiling of,
·
. fixed capital investment
' -
has been made on. ot after' . .100 per cent of fixed . capita I invest-
the 1st A�gust, 1 992. ment in.land, buiidings plant and machinery
if the unit .is located in Zone-A, 75 per cent
of fixed capita l . investment if the unit i s
located in Zon.e-B, 60 per· cent of fixed
capital investment if the unit is located'
.- in Zone-C:
89
Provided that the exemption as indicated Prcvid€d thatto be eligible for such e!Kemp·
above shall be allowed of the dealer or his tion the unit shall prcduce certificate fiom
authorised agent furnishes a : declaration in O.S.F.C./l.P.I.C.O.L. showing clearance of their
Form l -D (92) appended below. defaulted dues:
.'
·
(b) Sale offinished products pf new Small Provided further that no e1<emption as
-Scale Industria'! units ' where fixed capital· indicated above shall' be a !lowed to the
investment has·been m<oe ">n or after the 1st follcwi;g categories of Industries.
August 19921oc'ated'in the State of Orissa and
certified by the conc.emed General Manager/
Proje�t Mana{,er, Distiict Industries Cerntre as
such lndusll.ies:
'
'
43. Cllnlcai/Pathologicallaboratories
•
43. (B) Purchase of-
(i) Raw materials that is to say goods The exemptic:m of sal�s tax on purchase of
which directly go into the composition raw materials, p
s are parts of machinery
of the finished products. and on sale of finished products shall be
allowed for a period of five years from the
(ii) Spare parts of machinery u�ed in the d&te of commercial production to be
industry for manufacturing/processing certified by the Director of lfldustr.ies,
goods in Orissa for sale. Orissa in Form-E (92):
When purchased by a registered dealer who is Provided that for pioneer units the period
certified bythe Director of Industries, Orissa of exemption sha It be extended by two years:
In Form E (92) as a new Medium/Large
Scale Industrial Unit located in Orissa where Provided thet such exemption of sales tax
fixed capital investment has been made on on purchase of raw materials, spare parts of
or after the 1st August 1992: machinery and on sale of finished products
taken together shall belimited to a ceiling of
Provided that the exemption as indicated l 00 per cent of fixed capital investment in
a�ove shall be allowed if the dealer or his land, building, plant and machinery if the
authorised agent furnishes a declaration in unit is located in Zone-A, 75 per cent ot
Form 1 -D (9:1) appe_nded below fixed capital investment if the unit is located
in Zone-8, · 60 per cent ot fixed capital
investment if the unit is located in Zone-C.
92
-
9. Manufacture and processing of betelnuts
li'i
1 0. Hatcheries, �iggeries, Rabbj t o·r br ler
farming .
'
12. Chrome o:re beneficiation
(1) (2) •
(3)
•
•
94
44. ' Sale of finished products of an existing indu The exemption of sales tax shall be limited
strial unit, lomite:! in Orissa i.e.,an industrial to 60 par cent of the addit1ona'l capital
unit which has gone into production investment, in plant and machinery only
before 1st August 1 992,. and Which has in Zone C, 75 per cent of the additional
un dertaken 9xpansion/m:>dernisation/ capitaI il')ves tment in plant and machinery
diversification of the said unit after tlie only in Zone B and 1 00 per cent of addi
1st day of A'.fgust, 1 992 on tha basis of tional capitlal in vestment· in plant and
sep3rate prbject report dulY. appraised by m3chinery only in Zone A.
the financial institutions and a certificate
to this effect that is, regarding expansion/ Explanation !-·Additional capital investment
modernisation/diversificatioll of the unit in plant and machinery means additional
is produced from the concerned General investment of 50 per cent or more of the
Manager, Project Manager, District Indus undepreciated book value of fixed capital
tries Centre in case of Small-scale Units investment of a n existing unii in acquisition
and a certificate in Foim-E (92) is produced of plant and machinery for expanding/
from the Director of Industries, Orissa in modernising/diversifying the production
case of Medium, Large and Pioneer Units. of the S3id unit;
:f£.
Provided that the benefit of exemption is
admissible· only on the incremental sales
arising out of such expansion/modernisation '
and diversifi'cation: .:
3 l Boo� binding
manufacturing units).
(b) Sale .of finished products of a· transferred The exemption shall be limited for sucfl
Unit, located ·in Orissa i. e., an industrial period to such extent and from sue h data
•unit whose ownership/management has been
•
and subject to such conditions
•
transferred i n pursuance ofproyisions of State restrictions and exceptions as may be
Financial Corporation Act 1 951 or trans certified by General Manager/Project,
ferredwith the approval of Orissa State Finan Manager, District Industries Centre or as
46. (a) Purchase of (a) raw materials that is to say Theexempti�n shall be limited for such period
goods which directly go into the composi- to · such extent and from such date and
Explanation IX-A "Transferred Unit" in Orissa mean an industrial unit whose ownership manage
ment has been transferred in pursuance of provisions of the State Financial Co·
rporation Act, 1951 or transferred with the approval of 0. S. F. C./IPI COL
In this notification,
Expl/Jnotion-1/1-"Pionoer Unit" means the first two new Medium/Large Industrial Units going
into commercial production i n a Panchayat Samiti provided that these two units
are not established in a growth centre declared as such by the State Government
for promoting industrialisation in the State and no other medium or large industrial
unit has gone into commercial production in thO concerned Panchayat Samili
prior to the said units.
99
Expf�nation-Vf-"Year"lor the purpose ofthis notification menas a period of 365 consecutive days
Explanation-VII-" Fixed Capit21 Investment" means investment in land, buildings, ' plant and
machinery and other equipments of permanent nature.
Explanation-Vflf-"Sales Tax" means Sales Tax payable to Government of Orissa under the
Orissa Sales Tax Act, 1-94( and the Central Sales Tax Act, 1. 956. taken together.
1/we... •
.
. . . ..
. . . . . . . .
. . _ .. • . . .. .. hereby declare that our manufacturing
. , • . . . . . _ . . • . .
processing Industry has been granted eligibility certificate bearing No. ... . . dated. . . . . . . . . by -· ...
the General Manager/Project Manager, District Industries Centre . . . . . . . . ... /Director of Industries,
Orissa as Khadi Village/Cottage/Small Scale/Medium/Large/Pioneer Industry wh'ere fixed capital inves
ment has been made on or after the 1st August 19 92 in Orissa and that the goods purchased by metus
In Bill/cash Memo. No.. . . . . . ... . . . . dated . . . . . . from . . shall be used as:-
(b) rtw mtteritl for the purpose of manufactu�ir.g/prccessir.g in my/our lr.dustryirsice tr.e State
of Orissa, that is to say goods which will directly go into the [composition of finished
products to be manufactured/processed by metus. in Orissa .
•
(b) spare parts of machinery actually required for machinery used for producing/pr0cossing
goods in my/our Industry in Orissa.
Ifwe . . ... ... . . . . . . . ·. . further declare thatthe finished products shall be sold in
. . . . .
(ii) For Medium/Large/Pioneer Industries, th9 Director of Industries, Orissa shall be tha
Certifying Officer. •
.
(Iii) In caseof goods liable to Sales Tax. this declaration is to be furnished to the selling dealer,
In case of goodsliable to purchase tax this declaration is to be attached to the return of the
purchasing dealer.
(lv) Words and portions not applicable should be struckoff while using the declarations.
too
FORM·E{92)
No . ... /Ind.
........•
Date:
'
(f..
10. Date from whicn increased commercial
production was started
DIRECTOR OF INOUSTRIES
ORISSA
•
101
1/We. . .
.. �... . . .
. . . . .. . . . . . . . . . .
. . . . . ...
. ••. • hereby declare that
. • . . . ... . . .
our l '
Sick· ndustr ia l Unit located ln Orissa has· been allow�d rehbilitation benefits by Government
of Ori.ssa. in Industry Department Vide their Order No... ;dated . . . . ... . . . . • . M . • • • • • • • • • •
.
be used as:-
(a} Raw materials for the purpose of manufacturing/processing in my/our Industry inside
the State of Orissa that is to say goods which will directly go 'into the composition
�
offinished products to be manufactured/processed bym'e/usin Orissa.
.
(b) Spare parts' of machinery actually required for machiniry used for producing/processing
·goods i'n my/our Industry in Orissa.
. .
1/We further declare that the finished · products shall be sold in Orissa or in the course of inter-
State Trade and Commerce or for export fron• Orissa.
Authorised Agent
.. FINANCE DEPARTMENT
NOTiFICATION
102
FINANCE DEPARTMENT
. NOTIFICATION
1
The 23rd September 1992
S. R. 0. No. 1 0S3/92-In exercise of the. po;_;,ers conferred by Section 7 of the Orissa Sales-Tax
Act, 1 947 . (Orissa Act 14 of 1947), the, State Government do hereby direct that the classes of regis·
stered dealers specifi�d in column (2) of the Schedule given below who are certifi1ld by the Director
of Industries, Orissa as Medium/Large Scale/Pioneer lnd!JStrial units in Form E (92) where fixed capital
.
Investment in land, buildings, plan.! ar.d machinery and other equipment of permenent nature has bel!n
made in the State of Orissa on or alter the 1st Augusi 1992 and(or such units which are existing and
have gone into production before the 1st Aug ust1 992 and which have undertaken expansion/modernis-
'
atjon/diversification by way of additional investment of 50 per cent or more of the undepreciated book
value of the investment in acquisition of plant and machinery of.said existing units after the 1st August
1 992 and transferred units tt>at is to say industria I units whos� owne�ship/managemen t has been trans
ferred in pursuance of provisions of the State Finan cia I Corporation Act, 1951, or transferred-with the ·
approval of 0. F. S. C./IPICOL ar.d sick units; that is to say industrial units held sick by the .Board of
Industrial and Financial Reconstruction under the Sick Industrial Companies (Spe�ial Provisions) Act,
1985 or the Nodal Committee constituted•uniler Resolution No. 29868, dated the 6th November 1980,
of Industries Department or, the State (evel lnter-lnstitutional Committee constituted under Resolution
No. 25569. dated the 25th October 1983 of Industries Department, if they so opt in Form A (92) sh�ll
be allowed to defer payment of sales tax collected and paypble in the return prescribed under the Orissa
Sales Tax Act, 1 947 and the Rules made thereunder on the sale of linis�ed products manufactvred/
processed bY th·e said industrial units in Orissa subject to conditions and restrictions laid down in
Colum01 (3) of the Schedule in lieu of e�emption of sales tax provided in Finance Department Notifica-
tion No. 41261, dated the 23rd September 1 992.
2. This notification shall be deemed to have come into force with effect from the 1st August 1 992.
SCHEDULE.
Medium/Large scale industrial units where 1 . Deferment of sales tax shal) be allowed
·
1
"fixed c�pital investment, i.e., investment in for a P.eriod of fiveyears from the date of
land. -buildings, plant and machinery and commerCia l production, each year, i.e.,
other equipment of permanent nature has a period of 365 consecutive days. The
been made in Orissa on or after the 1st period shall be extended by two years
·
(3)
(2)
(2) (3)
(1}
----- ------ - --------�
30. Book-binding
(2) (3)
•
37. Distilled water Units
.2. Mediu111/Large-scale industrial units which 1 . The defermental sales tax of finished pro•
are existing in Orissa and have gone into ducts shall be available under the Orissa
production before 1st August 1992 and Sales Tax Act, 1 947, and th\1' Central
have undertaken expansion/modernisa Sales Tax Act, 1956, taken together,·
tion/diversification of the said unit by subject to the limit of 60 per cent of the
way of additional investment, after 1st additional capital. investment in
plant
August 1 992, of 50 per cent or more of and machinery only in Zone C, 75 per
the undepreciated book value of the cent in Zone B and 100 per cent i n
investment in acquisition of plant and Zone A
machinery. as certified by the Director of
•ndustries, Orissa in Form E (92).
2. The expansiorf/modernisiltion/diverSifica
tlon shall be undertaken on the basis for
separate project report duly appraised
by financia l. institutions.
/
(1) (2) (3)
•
2. Flour Mills including manufacturer of
Besan, "pulse Mills and Chuda Mills.
'
107
----�--�
_rm •
-----
(2) (3}
•
21. Brick Making Units (except those making·
bricks from fly-ash. red-mud and similar
Industrial waste).
30. Book-binding
37. Dist
illed water units
'
-
(1) ' (2) (3)
•
47. Goods and Passenger carriers.
3. A Medium/Large Scale transferred unit, Deferment of sales tax shall be limited for
that is to say an industrial unit whose such period, to such extent and from such
owr\ership/management has been trans date and subject to such conditions,
ferred in pursuance of provisions of the restrictions and exceptions as may
·
State Financial Corporation Act, 1951 be certified by Director of Industries,
or transferred with the approval ' ef Orissa.
0. $. F. C./I PICOL
4. A medium/Large Scale sick unit that is to Deferment of. sales tax sha'll be limited fgr
say .an industrial unit held sick by the suchperiod, to such extentfrom such date
Board of Industrial and F i n a n c i a I and subject to such conditions, reslrictions
Reconstruction under the Sick Industrial and exceptions as may be contained in
Companies (Special provisions) Act, the sanction orders issued with the
1985 or the Nodal Committee consti approval of Government i n Industries
tuted under Resolution No. 29868, Department in favour of the sick uAil
dated the 6th November 1980 of
Industries Department or, the State
Level Inter-Institutional Committee ('
constituted und'er Reso1ution No. 25569,
dated the 25tb Ociober 1983 of ln.dus
tries Department.
The deferment of Sales Tax shall be subject to the following general conditions and exceptions.
•
•
(i) The dealer must not have opted for the benefit of Sales Tax .exemption.
(ii) The dealer opting to avail of the benefit of deferment of payment of Sales Tax shall make an
application to the Sales Tax Officer who has granted him the Certificate of registration in
Form A {92) ann&Xed hereto within 3 months from the date of issue of this notification or 2
months from the date of commercia I production whichever is later.
109
(iii) l'he dealer applying fo·r .deferment of payment of Sales Tax shallexecute an agreement in form
B (92) annexed hereto with the Industrial Promotion & Investment Coiporation of Orissa
Limited and submit the same to the Sales Tax Officer to whom the application for deferment
has been made tailing which the benefit shall not be available.
(iv) The deferred amount o! Sales Tax for each year shall be paid in full every year in one annual
instalmQill commencing immediately after th& expiry of the period of deferment.
(v) If the industrial unit is closed either before or after the expiry of the period of deferment or
if any event agreed upon in the agreement with the lndustria(Promotion and Investment
Corporation of Orissa Limited happens or if misrepresentation of facts is mage, in correct or
false information furnished, the Sales Tax Officer concerned Shall, after giving lhe dealer
an opportunity of being heard, revoke the benefit of deferment from the date it was allowed
and thereupon the entire amount of pyment of sales tax deferred up to the date of revoca·
tion of the order allowing deferment of paymont of Sales Tax, shall be payable by the dealer
in one instalment forthwith:
{vi) The deferment of payment of Sales Tax sholl b9 available in respect of the Sales of goods
which the dealer is licensed to manufacture/process in Orissa for sale.
(vii) A breach ofany of the provisions of the Orissa Sales TaxAct, 1947 and Rules made thereunder
shall render the benefit of defermentof paymentof Sales Tax to be cancelled by the concerned
Sales Tax Officer with the approval of the Assistant Commissioner of Sales Tax in charge
of th& concerned Range and such cancellation in a;>pro;>riate case may be given ·
retrospective effect.
Provided that no such cancellation sha II be made wit�out giving the dealer a rea�onable opportunity
of being heard.
(viii) l'he Sales Tax Officer concerned if satisfied the applicant had sufficient cause for not
submitting the application or agreement within tne stipulated period, may still accept
application and/or agreement for consideration after recording reasons therefore.
x) Sales Tax for the purpose of calculating the ceiling of deferment in different Zones shall
(i
include Sales tax payable to Govemmentof Orissa under the Orissa Sales Tax Act, 1947and
the Central Sale Tax Act, 1956, taken togethe1.
(x) The benefit of deferment of payment of Sales Tax shall not be available to the following
categories of industrial units.
2. Flour Mills including manufacture of Besan, Pulse Mills and Chuda Mills
'1 1 . 'Iron and Steel Processors' includ,ing cutting of sheets, bars, angles, coils, . M.Sc. sheeu,
Decoiling, straighte.ning, corrugating, d'rop hammer units,etc.
. .
21. Brick making units (except those making bricks fr.om fly-ash red-mud and similar i11dustrial
.. waste).
22. Manufacturing of tarpaulin outi:lf canvas cloth
23. Oil mills including oil processing, filtering, colouring, decolouring. refining, hydrogenation;
scenting etc.
24� Saw mill, Sawing of timber
28. Units for cutting raw.tobacco and sprinkling.j aggery for chewing purpos\ls and Gudakhu
manufacturing units.
29. Units for bottling of medicines
•
30, Book-bindi11g • •
..
E. G. 1\Jo. 1331-2!!·9-1992
lll
• •
• •
•
:.1- ;
43. Clinicai/Palhologrcal Laboratories
�
44. Beauty parlours
Form-A (92)
APPLlCATION FOR DEFERMENT OF PAYMENi' OF SALES lAX UNDER SECTION · 7 ·Of 'THE
ORISSA SALES lAX ACT, 1947
To
. . . . . . . . . . . . . . . . . .'corde.
1/Wa d-� h�,a�y a,l.)ly for allowing th9 b�.1e1it of d;!.a:'m3ot of payment of Olissa SaleS
TdX for a P9'io1. of, : . . . . , • ,, : . . y31rs co'/ering th: period from, . . . . . . . . . . . . . . . . . ...
. , . . . . •
..'to-·.� . • . • . . . • , . . • l/w3 lnve gone throug'b th1l notific>tion of the G::>vernmsnt of Drissa in the
.
f. Finance Deparment No . . . . . . dated . . . . ... . . . . . . . . . . ... and undertake
. . .. . . .. . . . . . . . . . . ... . . . .
_:to abide by the term.>, conditions and restrictions contained therein. Fixed. capital investment has
been m1de in this indu;try on or after the 1st August, 1 992 in th'e subdivision-· . . ... • . . • , . . • being
-
a mediUilJ/Iarge iJlClUSlrial. unit which h3S started �ommercial production on date ...' . : : .. . .
... . . . . .. .
l
2 Location and Full ,address of the Industria I Urlit. . . . . . ... ... . . ... ... . . . . '. ..
.
3_;,J3tatus ot the lndustriai Onit . . -� . . . . . . . . . .. ·. . . ; ... . . .. . ·.
4·.-Natne, Fath�r
's nameao1d address of the proprietor/Partners/Directors i n case of association
" . .
of persons or body corporate, Xerox c;,pie? of docum�nts in support thereof of uuly
attested by a Gazetted Officer to be attached.
6 No. and date o{ , the certlfi·cate in Form·.., ...... . . . :isstJed by the Director lnilustr�es
Orissa (Xerox cdpyof\he certificate,
' ..
attest �1 Gazett�d Officer to'be attached).
ed by
I .• �....,.
�· ��
,,
�
.,
6 Registration No. date under the Orissa Sales Tax Act. .. . . . . . . . . . ...- . . . . -· . . . .. . ., .··
112
9. Amount of Sales Tax colle_cted and .surcharge P,ayable -under the. Orissa Sales Tax Act
from 1 ·8·1992 or from the date of commercial production .
•1 0. Certificate regarding gross value of fixed assets (to be attached in original) obtained from
the Director of Industries. Orissa in Form . . .. . . . . . . ... . . . . . . . .
. . . . . _ .. . . ...
1 1 . Detail particulars of -
NOTE -1. I n case of a Transferred unit a certificate relating to transfer {attested true copy)
from tne Director of Industries Orissa shall be furnishS>il .
FORM ·B �92)'
Private I Public Limited Company incorporated under the Indian Companies Act, 1956/a Co·
operative Society registered under the Orissa Co-operative Societies Act, 1962 and having Its
registered office at . . . . . . . . . . . . . . . . . . . . .)n the district of . . .. . . .. . . .. . . . . . . . . . .represented
by Shrl : . ... . . . . . � " ·' . .. . . . . .. .. . ;.. .. .. .. .. . . . . duly authorised by the Board of Direct61s in
·
their meeting held on • . . • . • . • . • . . . • · . • . . . • . •/ or carrying on business as sole proprietor I
partner in the Firm under the name and style of M/s . . . . . . : . . . . . . . . . . . . . . . ; duly . . . . • .•
registered under the Indian Partnership Act 1932 and having its legistered office at . . . . . . . . . . • .
.
in. the district . . . . : . . . . . . . . . . . . . . . . . • . . . .represented by Shri . . .
. . . .. . . . . . .. . . .. . , . . . . . . .
proprietor I P�rtner duly authorised in that behalf which expression shall unless it be repugnant
. to the context or meaning th'ereof be deemed to include its successor or successors and assignees/
the partners for the time being ofthe said firm and their assignees, heiiS executors thereinafter
referred to as the said. industrial unit) of the first part.
AND
Industria1 °Promotion and Investment Corporation of Orissa limited (hereinafter referred to
as IPICOL which expression shall unless it be repugnant to the context of meaning thereof be
deemed to include its· sj.lccessots o·r successors and assignees of the second part.
1947 have decided to allow subject to the conditions and · exceptions . specified in the said
notification the registered dealer under the said Act who are certified by the Director of Industries,
ll3
Orissa i n Form-E {92)' as medium /large Industrial Units to defer payment of Sale's 'fax for a
period of . . . . . . . . . . . . : . . . . . . .years on . sale of finised products manufactured by such
. .
Industrial Units from the date of commercial production as may be certified by the Director of
Industries, Orissa .
And whereas the said Industrial Unit who is a registered dealer under the Orissa Sales 'fax
Act, 1947 (Registration Certificate Bearing No. . . . . . . . . . . . . . . . . . . .. . . . . . . ,dated . . . . . . . • • • • •
circle for allowing deferment i n payment o f Orissa Sales Tax equal to the extent admitted in the
• return submitted in Form 'tV prescribed under the Orissa Sales Tax Rules, 1947 for the period
from . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . .
(a) The industrial unit shall duly observe and perform the provisions 1 convenants and
conditions under the Orissa Sales Tax Act. 1947 and the rules framed and
notifications and orders issued pursuant thereto.
(b) The unit sha II not, without taking prior approval of the IPICOL, change the location ofor
any partof the Industrial Unit or effect any substantia I change in thesaid unit.
(c) The Industrial Unit shall furnish to the State Government or its authorised officer and
IPI COL all the ir,formations that may be required to study the functioning of the unit, In
suciT form and by such date as may be specified from time to time.
(d)· The Industrial unit herby acknowledge the benefit of deferment that may be conferred on
it (by the State Government) and hereby convenants to pay I PICOL the aforesaid sales
tax dues allowed to be deferred for payment in instalments a� detailed in the schedule
hereunder;
(i) If the indusrial unit goes out of production before the payment of the deferred sales
tax dues;
.·
114
(ii) If the industrfal unit changes the l�ication of whole or aoy part of t'he industrial unil"of
, effect any substantial alteration or di.sposses of any substantial part of the total capital
investment before- ·payment of the Sales Tax as deferfed.
(iii) If any ;,.,b-mation furnished by. the industrial unit in the application for deferment in
payme:-at of S3le; Tax cont 1i ns- statement which are either false or incorrect; · .
i
(iv ·,f any di ;tre>s or e;p�t•on pro�eedings [s initiated u'p en an {property bf the industrial
· unit or any p3rt of it> assets or a recei�er thereof
�
.... � • • .. .
be a o1 nt
�
ed:
_ 1.,..
� ·
> ...
(vi) If th9 i rJd ust!ia l unit is closed for a. p'eriod excluding . �ix nforiths at a ti'me for reasons
otherthan labour trouble or want ot ele�tri c. powar or raw materials �r ceases to c�rry
on business fo'r ' any reasons whatsoever ;
- ,. ...
•
.
. • .. . "'1 • - <
;.. � ...
'
(vii) lf the in dustria I uriit or ahyof th.3 p/u tners
.:
th�;e.;,f f·ile a petition for being adjudicated
as in>o)vant or is adj:di�ated as insolvent I · ·
(viii) If any pstition for winding up the ir)dus tria l unit'passed by any competent Court or
the ind�strial unit pa sses a resol u ti on for be>i'ng ;..vind �p.
� � I ,( · " � , .._ ; � - "" • •..., · �· ._ " � '"' l: ,1)
'(t) 1'he indu�trial.uni_t sha l l permrt t�e p_er S?n or_p�rs,o�s �utl!o�ifed. �Yth� S�ate,.Government or
I PICOLin that behalf 'at any time a·nd from time to time, during the usua f n u s of businessto o r
insp�c qhe saip uni� or to 9/(amin� regard�, et-c. as may be relevantfo·r the purpose"a'nd shall
renp�r·him/the.m su9h assi�tancea� m.a.Y;_bs,req·;i_red for the purpose aforesaid., The industrial
unit shall furl)ish to the State. GoverT\ment I PICOL or . such person or persons as aforesaid
as the case ma y be, a,II such information relatin'g to the said _unit as may be required by
· such 'perso!) ( . .. '
' or persons. · · . :
. .
,.{ .... . .. �· � ' ' \ . . .. "
{.g)' The i ncjustria l unitsha,llo,bsei'Ve �nq perl'orm all i.[lstructions and dir·ections thatm·ay be issued .
from time to time by the I PCl COLin r�l ation to utiI isation of the said sum.(deferr�d a mount of
$ales Tax) �nd shall.hereafter submit to the I P ICOL such informations/documents on the
working otthe said unit at such time and in such Form as may be directed by the I PICOL.
- B ...;;; :-
...... • • I •
:h) In the event of any disp ute or diffe ,r�·?C!l arisin!l ,b�lwj!en tJ.e pa rties hereto in respectof or in
relation to this agreement or any provision herein contained either during the subsistence of
this agreement or there,after. tlie same shall be referred to the arbitration in accordance with
the provi sions of th� Arbitration Act, 1940
-d
(i} The i n ustrial_ unit shall bear and pay all the costs, charges and expenses incidental to1 �pe
preparations'·and:. .execution of the_ Agreement
. ,
'• .... ...
: .· h
/
�
IN .W�TNESS WHEREOF th e said i'n'dustrial,unit, as. the l'i r'st P,_f
i rt and IPICOL, as the second part.
· · ·
hwe put ttnir h1.nds and se�l on -the · d3y and year. tfrsta·be.v.�. '�r . itten.
\
..... ...
.
For and on beha If. of the . Company/Co.·op.eratiVe"Societvt.Fi;,;../Dealer
SIGNED
. ,·
1 n the prese\'ce of witnesses
·1·.
�-... .. ,.._.
....-:... ....
.
2.
., . ... ....
.�
,. .
. - .
, • • c r-· -- ·�-· "I
·, .
'Signature of Officer a cti ng in the premises fo'r and on 'beMifof IPICUL in tile oresentof witness
/
2.
I
115
FORM·C (92)
To
M/s . . . • . . •. - . . . . • . . . 'l.d • • • • • • • • • • • • •••
Registration Number . . • • . . . . • • . . . . • . • . . . • .• • . . . . • - . .
in Form-A (92) for deferment in payment of Sa los Tax under Section 7 of the Orissa Sales
Tax Act 1947 has been allowed subject to the conditions and restrictions contained in the
,
you in Form (B) (92). The period ofdeferment for years commences on • . . • . . . . . •
deferment of Sales Tax cancelled and you will be required to pay the tax in the usual manner
as if the benefit of deferment is not applicable to you.
Sales Tax OHicer
• • 0 • Circle/
Assessment Unit
FORM·D {92)
To
The Sales Tax Officer Circle.
Subdivision . . . . .. . • • . • . . . . . a registered dealer under the Orissa Sales Tax Act, 1947 (Registration
No. �. . . . . . . . . ) dated •• . . . . • . .have made fix capital invest�ent on or after 1st August 1992.
as a medium/large industrial unit which has been certified by the Director of Industries, Orissa in
Form E (92) bearing No. . . . . . . . . . . dated_, (Attested Xerox copy enclosed). Tho • . • • . . • . . . . . .
,
. . . . • . . . . . .
1/we do hereby excercise my/our option io avail deferment of payment of Orissa Sales tax for
. . years covering the period from the date of commencement of commercial pro·
duction as certified by the Director of Industries, Orissa in Form E (92) in accordance with the notification
of the Government of Orissa in Finance Department No.. . . . . . . . . .dated. subject to . • . . . . .
conditions and exceptions imposed under the said notification. A xerox copy of the Resolution of
the Board of Director (in the case of company or corporation) in this regard is enclosed. This option
now exercised is final and is not liable for any changes.
1/we do hereby declare that the facts stated above are true to the best of my/our knowledge and
belief.
Signature of the dealer with designation
and seal
C. S. T. No .. . . . . . Date--
116
FORM-E (92)
No.. . . . . . . . . . . . . . . ./IND
Date . . .
NOTIFICATION
S. R. o. No. 1094/92-ln exercise of the powers conferred by sub-section (3) of Section 1 3 of the
Centra I Sales Tax Act 1956 (74 of 1 956), fead with sub-section (2) of Section 9 thereof and Section 7
of the Orissa Salos Tax, Act, 1 947 (Orissa Act 14 of 1 947), the State Government do ·hereby make tho
following rules na�ely:-
1 . Shorttltle-(1 ) These rules may be called tho Centra l Sales Tax·_(Deferment of payment of
Tax) Orissa Rules, 1 922.
(2) They shall be deemed to have·come into force from the 1 stday of August 1992.
2. (i) Deferment of Sales Tax-Industrial Units who are registered dealers within the meaning of
clause (f) of Section 2 of the Central Sales Tax Act, 1 956 and are allowed under Section 7 of the Orissa
SalesTax Act, 1 947 (hereinafter referred to as tho State Act) by notification of the Government of Orissa
in the Finance Department No. 41267-F., dated 23rd September 1 992 as amended from time to time to
defer payment of Sales Tax collected as payable under the State Act on the sale of finished products
manufactured/processed by such industriaI units for the period specified therin shall be allowd to defer
payment of Sales Tax collected under the Central Sales Tax Act, 1956 for the seme period, subject to
the same limitations, conditions and exceptions govornir.g such defe1ment as prcvided in tho
aforesaid notification.
(ii) The form of application for deferment in payment of Sales Tax (Form 9A-92) the form of
agreement (Form-B·92)the form of order allowing deferment in payment of Sales Tax (Form C-92)
appended to tho said notification shall mutatis muumdis applicable for the purpose of deferment
of Sales Tax collected as payable under the Central Sales Tax Act, 1956.
( No. 41270--GTA-106/92/F. J
S . B. PANDA
FINANCE DEPARTMENT
NOTIFICATION
s. R. 0, No. 1186/92-Whereas the draft of certain rules fUither to amend the Orissa, Sales, Tax
Rules, 1947, was published as required by sub-section (1) of Section 29 of the Orissa Sales Tax Act.
1947 (Orissa Act 14 of 1947), in the extraordinary issue No.1 080 of the Orissa Gazelto, dated the 3rd
August 1992, undor the notification of the Government of Orissa in the Finance Department
No. 33725-CTA-93/92-F., dated the 1st August 1992, inviting objections ·and suggestions from all
presons likely to bo affected thereby till the expiry of a period of fifteen days from the date of
publication of the said notification in th� Orissa Gozotto;
118
And whereas no objection ot suggestion hss .been received by the State Government in respect
of the s�id drB!t during the said period.
Now, therefore, in exercise of the powers conferred by Section 29 of the said Act.
the State Government do hereby make the following rules further to 2mend the Orissa Sales ''!'ax
Rules 1947, namely�-
1 . (i) These rules may be called the Orissa Sales 'l'ax (Amendment) Rules. .1992.
(ii) They shall come into force on the date of their publ!cat•on in the Orissa Gazette.
•
• •
2. In rule 7 of th9 Orissa Sales Tax Rules, 1947, in the proviso to sub-rule (6), for the word
"gross turnover" wherever they o•ccur, the words · "estimated gross tutn·over" shall ba
substituted.
( No. 43796-CTA-95/92-F.J
S. B. PANDA
FINANCE DEPARTMENT
CORRIGENDUM
S. R. 0. No, 1472/92-ln the notification of the Government of Orissa in the Finance Department
No.41261-CTA-1 06/92-F dated the 23rd September 1992 published in the extraordinary issue
.•
No. 1329 of the Orissa Gazette, dated the 28th September 1992:-
(i) for the V)lords "Purchass" appllaring in column (2) against serial No. 42 read "Puc
·
rhase
of"
(li) for the words "allowed ofthedealers" appearing in the proviso to Para. (a) under column(2)
against serial No. 42 read "allowed to the dealer"
(iii) for the words "fair wood" appeariiTlg against serial No.44 unde·r column (3) below the
second proviso at serial No.18 read "firewood" ;
(iv) against serial No.46 (b), under column-(3) "The exemption shall be limited for such
period, to such extent and from such date and subject to such conditions, restrictions,
as may be contained in the sanction orders issued with the approval of Government
in Industries ·Department in favour of the Sick Unit" shall be inseited.
S. B. PANDA
FINANCE DEPARTMENT
CORRIGENDUM
(ii} for the words and figures "Orissa �ales Tax Act, 1957" appearing under the Sche<tufe
in conditions 2 under Column (3) against serial No. I read "Orissa Sales Tax Act, 1947"
(iii} for tho words "Industrial unit of effect any substantial alteration" appearing in sub-clause
(ii} of clause (e) in Form B (92} read "Industrial unit or effect any substantial alteration"
(iv) for the words "fix capital investment" appearing in Form D (92) read "fixed capital
Investment ";. and
(v) for the words "Director of Industries" appealing in Form E (92) read "Director of
Industries, Orissa··.
FINANCE DEPARTMENT
CORRIGENDUM
S.R.O. No, 1474/92-ln the notification of the Governmer.t of Orisso in the Finance Department
NO- 4127(}-CTA-106/92-F dated the 23rd September, 1 992 published in the Extraordinary issue
.•
ssa Gazette, dated the 28th September. 1992 for the words, fig,ures and bracket
No. 1332 of the Ori
"Central Sales Tax (Deferment ol Payment of Ta�) Orissa Rules. 1922" r�ad "Central �les Tax
_
(Deferment of Payment of Tax} Orossa Rules. 1992 . '
·
[No. 54789-CTA.-106/92-F.]
S. B. PANDA
Joint Secretary to Government
[ No. 2342-Bt.-l-18/93 ]
.
FII\IANCE DEPARTMENT
OFFICE MEMORANDUM
The 1 5th January 1993
made available only to the members of the Council of Ministers, Chief Secretary, Secretaries of the
Departments, Special Secretpries, Heads of Departments, R. D. C., D. I.-G. of territorial ranges, District
Magistrates and Superintendent of Police and Chief Engineers. The Chief General Manager
Telecommunication, Orissa has e ! cenlly reported to Government that the outstanding dues on account
of telephone bills 3gainst the State Government Departments have reached a staggening amount. It
appelrs th3t the re;trictions imposed upon on tne above Economy Circular are not being strictly
enforced d� a resJit of wl)icl-o th� a�:>3 1diture on telephones is not being contained within reasonable
limits.
2. Therefore, all ths Admin. Departm�nts a<e advised to ensure strict compliance of the
slipJIJtions of E�onomy Circul<r dated :he.1 Sth Aug ust 1992. It h.as also decided that personal
ret;>:>n>ibility will be fixed on the Officers who hove unauthorisedly retained STD facility in violation
of the Economy Circular. The Admin. Departments are request� to ensure that the STD
facilities are withdrawn forthwith from all Officers who are not authorised to have such facility
·
a nd disciplinary action is initiated against Officers who have retained the STD facility in
violation of Economy circular. A report of compliance may please be sent to Finance Department
in this regard within one month.
Fl NANCE DEPARTMENT
.
The undersigned is directed to say that lhe Cabinet Sub-Committee constituted to examine the
proposals of the Budget estimates for the year 1993-94 have recommended that at least 2/3rd of
the retirement vacancies should not be fill&d up. Of course, certain categories of vacancies
have to be filled up keeping in view the needs of public service
2. In view of the above recommendations of the Cabinet Sub-Committee, it has been decided
that the posts/ base posts (after conse4uential promotions) shall not be filled up hence forth (with
immediate effect) in any office, except with the appoval of the High Power Committee constituted
for the purpose. The Administrative Depertment are requested to send their proposMs to
the Finance Department for consideration of the High Power Committee with information in the
enclosed pro forma. In· case of proposals tor filling up vacancies, special reasoi(S for the same may be
'
furnished.
'
4. This order shall be aplicable to �II vacancies arising with effect from 1st January 1993,
5. All clncarned Officers under their administrative control may be advised accordingly.
'
P .K. MISHRA
.
Secretary to Government • •
121
Name o f · the 1\Jo. ot base level posts Date from which Cadre strength of Special reason
Posts. falling vacant consequent fell/falling the post in the if any, for filli11g
upon retirement in the vacant. Office. up of the vacant
calendar years either post.
in the base l�vel
posts or higher posts.
FINANCE 'DEPARTMENT
Subject -Economy in consumption of petr<JI ando.ther lubricants. ' etc . • during 1990·91.
'The undersigned is directed to invite a reference to this department O.M. No.26797·F., dated
the 3rd August 1990 wherein it has been stipulated hat t consumption of petrol & diesel by the
Depanments of Government, Heads of Departments, Subordinate Offices, Local Bodies and Public
Sector Undertakings shall be reduced by 20 per cent as compared to the consumption level of the
year 1 989·90. Further, for effective enforcement of such restriction, Government in Finance Depart
ment in Order No.6209·F., dated the 22nd February 1991 and No. 621 3·F., dated the 22nd February
1991 have fixed appropriate ceiling for consumption of Petrol, Diesel and other Lubricants by the
Departments of Government, Heads of Departments arid Subordinate Offices.
2. Despite the restrictions impo�ed. it is found, after review of the information. received from
the Departments of Government/Heads of Departments/Subordinate Offices/Public Sector Under
takings of State, that excess consumption of petrol and other lubricants etc. during 1990-91 has
been made by almost all of them.
122
3. Government 'in the Finance Department have fixed , the ceiling of consumption of petrol!
Diesel per month for different category of officers which is indicated below:-
G.O.No. & date Category of officers , using . Ceiling of petrol & other
Governmen� vehicles. lubricants per month per vehiCI!iS
4. B.D.Os./Tahasildars 1 00 litres
Eii) No. 621 3-Codes- Departments of Government/ 150 litres subject to devia ·
62/90-F., dated Heads ofsDeparrment, tion on tours.
the 22nd Febraary
1�9i.
Eiii) No. 30731-Codes- Mil;JiSJers &'tl1,..ir persona I staff 200· litres excluding the
1 8/91 -F., dated the consumption of petrol/Diesel on
14th August 1991'. •· · tour outside the headquarters .
4 . Despite the restrictions · imposed as indicated above it is noticed that many departments ar.e
coming up with proposals for augmenting their provision under the unit of appropriation "M.V_;, 'in
view of the serious r�souce .constraints faced ' by the Sfate Government· it is impressed upon all
concerned that the expenditure on M.V. should strictly . be limited to·the provision allowed i (}
•1he
Bupget. of 1992-93. · !'
5. It is imperative that the ceiling on con-sumption' of the petrol/Diesel as prescrrbed by
Government per vehicle per month ·should b.e strictly adhered to in order tt)at the .expenditure is
-
kept well within the' B'udgetary allocation and for the purpose, the departments may carefully plan out •
and regulate thetour pro·gramme of the officers and If necessary, may. withdraw vehicles from some
- of the'otticers·unde'r theiroontrol wllo'arenot :ordinarily re13orted to tour or wbere the requir@ment of
-
tour:is not veryz m uch eSsential.' .
c
. )
.
6· All Subordinate Officers urder your cpntrol. may be instructed accordiogJy.
t·
P. K.- PATTNAIK
/
123
FINANCE DEPARTMENT
Memo. No 23204(45);;Codes-35/91
..
(pt.)-F.
(i) will be incurred bY1 the Administrative Department year wise on each year as recurring
.expen�iture, and
(ii) will be assessed on the existing price or the original purchase price of the vehicle.
No. 23258-GIS-30/91-F.
FINANCE DEPARTMENT
OFRCE MEMORANDUM
The following amendment shall be made to tt\e Accounting Procedure Relating to Group
Insurance Scheme (For Government employees).
A M E N D M ENT
In case of loss of the Pass Book, the employee shall deposit by treasury challan Rs. 6/
and Rs. 10/- for issue of a dupli cate and triplicate respectively under the Head "0058-Printing &
·stationery-BOO-Other receipts-Miscellaneous" and obtain a duplicate or trip licate P�ss Book
through the Head of the Offlce. The expend iture involved in the Printing/issue of the Pass
Book will be chargeable to the appropriate Head.
EXPLANATION
In the event of loss of the Pass Book subsequent to the issue of the triplicate, a
fresh Pass Book may be issued on payment of Rs.10/- in the manner prescribed above. This
order will take effect from the date of issue.
Order-Ordered that the Office Memorandum be p ubl ished in the next issue of the Orissa
Gazette.
Bv order of the Governor
N. R . DUBEY
Additional SecraUJry to Government
124
Amendment
Paragraph 1 6 of the Pass Book, shall be substituted by the following:-
ln case of loss of the employees copy of the Pass Book the employee shall make a deposit of
Rs. 5/- and Rs. 1 0/- for issue of a duplicate or triplicate of the Pass Book respectively. The deposit
shall be credited to Government account under the Head "005B-Printing & Stationery--800--<lth er
receipts-Miscellaneous in the Treasury/Special Treasury/Sub-Treasury. The application for issue of
the duplicate or triplicate of the Pass Book as the case may be, shall be submitted alongwith the
following declaration;-
"I have not received the refund of my deposit against the Pass Book lost and I will not claim
any refund against the said lost Pass Book in future".
•
Treasury Challan in support of such deppsil for issue of the dl.lplicate or triplicate, as the case
may be, shall be submitted . by the employee to tho Head of the office alongwith the applicaticn
which shall contain the number of the lost Pass Book. The authority concerned while intimating the
oss of the Pass Book with necessary details shall. forward the application and the Treasury Challan
submitted by the employees. 'The Finance Department alter due consideration of the· application of
the employee shall issue the duplicate/triplicate or any subsequent copy of the Pass Book as applied
for by the employee. This order will take effect from the date of issue.
Order -Ordered that the. Office Memorandum be published in the next issue of the Orisse Gazette.
FINANCE DEPARTMENT I
No. 24882(4)-Codes-58/92-F.
The 4th June 1992
From
Slui B . K. MOHAPATRA,
Ooputy Secretary to Government
To
The Accountant-General (A. & E.), Orissa, Bhubaneswar
The Account-General (Audit-I)Orissa, Bhubaneswar
The Accountant-General (Audit-11) Orissa, Bhubanes,war
Senior Oy. Accountant-General, Orissa, Puri
Subject-Enhancement of binding charges of Law Books a nd · Journals
Sir,
I am directed to say that the monetary limitfor binding charges of Law Books. Law Journals
and Law Reports was lastfiliCed at Bs. 15/- in Finance Departinent Memo, No. 4870-F.,dat&d the
30th September 1986.
125
Due to rise in prices of binding materials and labour charges, Government have been pleased to
revise and raise the monetary limitfor Rs. 15/- to Rs. 20/- per volume.
This disposes Law Department letter No. 2954, dated the 21st. February 1 992,
Yours faithfully,
B. K. MOHAPATRA
FINANCE DEPARTMENT
OFFIJ;E MEMORANDUM
It has also been decided by the Government that in case of default on the part of any undertaking,
the case o! the defaulter shall not be considered toanyflrrther ways and means advanceand the amount
payable will be adjusted from any assistance to be sanctioned by the State Government either i n
shape of subsidy, loan or share capitaI, as the case may be.
All other terms and conditions incorporatedin the above Memorandum No. 431 97-lnvest-3/74-F.,
dated the 29th October 1 975. will remain unaltered:
'
This will take effect from the date of issue of this order.
P. K. PATNAIK
FINANCE DEPARTMENT
The undersigned is directed to invite a reference to this department circular No. 21797, dated
the 13th May 1992 on tlie above subject and say that despite issue of instructi�ns for submission..
ofcompliance notes and action taken nofesto the_Orissa Legislative Assembly on tliereportsof the
'
126
Comptroller and Auditor-General of India and on tile reports of the Public Accounts Committee, duly
authenticated by the Secretary of the Administrative Department, it is observed by the Public
Accounts Committee that the Departments do not c omply and the compliance notes are submitted
without authentication. It is onco again impressed that the compliance notes should be page numbered
and dulyautnenticated by the Secretary of the Administrative Department before submission to the
P. A. C., as desired by the Committee.
S. B. PANDA
Joint Secretary to Government
FINANCE DEPARTMENT
No. 2971 9 (40)A A (P) 21/92-F
The 9th July 1 992
'To
All F. As. and A. F. AS. of qepartments of Government.
Subject- Savings and excess of expenditure-Submission of txplar.atory notes to
Accountant-General of Orissa
The undersigned is directed to say that the Public Accounts Ccmmittee desires thzt the
F. As. I A. F.As. of concerned departments of Government and the Accounts Officers attached
the Heads of Departmont should meticulously furnish cxplanatory'notes for savings and excess of
expenditure to Accour\tant·General, Orissa after the closure of a financial year, as per the provision
of the Budget Manua I. The Accounts Officers working in the Heads of Departments undef the
respective Admif"istrative Departmetns may a Iso be ir>structed accordingly. The instructions of
1 the Committee should be strictly followed.
S. B. PANDA
Joiot Secretary to Government
j
FINANCE roEPARTMENT
Pass Book before them to take necessery steps to mado the deposits updated. It has also come to the
•
. ' -
' 127
noticeof-Governmentthatin several cases the Drawing and Disbursing Officers and their subordinates
dealing with G. l. S.do not take due inte1est in G. I. S. matters and take timely action
. for sanction and
·deposit of one time der.ositsafter ent;ancement of the r;ay o.f the emp,l oyees, due to promotion. revision
· ·
(a) Immediately after the death.of a Government servant the Drawing & Disbursing Officer
should collect the Pass Book frcm his lega I heirs and see if full deposits hsve been made
in his case. keeping in view the last pay dr:ewn by him ;t the time of death. If the case
does not come within •the category of short deposits he may file necessory claim before
the G . l . S: for payment of full assured sum in favour of the legal heirs.
(b) If the case comes under short deposits, he may put up the case to the Appointing Authority
in case of non-gazetted Goverrment servant$ and Secretary tq
Government, Heads of
Departments in case of Gazetted Officers who may conduct an. enquiry to fix up respon
sibility on the persons responsible for the short deposit. In case the short deposit is due
to non co-operation of contributory negligence of the employee himself, the case should
be decided on the basis of tne actual amount.
'
(c) In case the short deposifis dueto inaction of the Drawing Officer/his subordinates. such cases
should be referred to Finance Department after fixing up responsibility by the Author\ty�escribed_under
paragraph 3 (b) on the• persons responsible and afteri�sLcof orders by him for recoveryof t,he amount J'
that falls short of the prescribed amour:rt excfusively from the Drawing Officer or proportionately from
all -the persons re sponsible for the short deposit. The� mount so recovered need not be refunded to
them but deposited under the head "K-Deposits and Advances-Deposits not bearing interest-8443-
Cillil Deposits-Etc.".
. -
(d) All cases where neither the Drawing Officer nor hrs subordinates or the employ� himself
is responsible for the short deposit may be referred-to Finance Department by the Authority for special
consideration of Government.
,.
This rnay b:e brought to the noticeo f ali the Drawing and Disl)ursing Officers fortheirinfoTmatlon
·
•
and guida�. •
•)
N. R. DUBEY
RESOLUTION
•·
..
The 6th August, 1992.
. . .
..
;
In Resolution No.9454, dated the 8th 'March, 1984 State Government · have· e »te.nded Token
State Freedom Fighter's Pension to the. Freedom Fighter�. enjoying Ceniral Pension with effect from
1st January i 984. It is now found that a·fter lapse of several years; Freedom Frighters, who are
·
enjoying Centreal Pimsion ·wi.th effect from 1 st.August, 1980 have come up with representation to
grantthem Token Stale Pension. from 1st January, 1 984: It is'also noticed that Central Pension holders
ofother Statesstaying temporaiily i n Orissa are claiming State Token :Pen�ion. This Puts extra fil')ancial
burden on the State exchequer. State Government after ·careful consideration have been pleased to
· decidethefolfowing modificalionoftheResolution'No.9454,
. .. . - ·dated the 8th March, 1984.
..
·. ,.
.
�a) SUch of the Freedom Fighters of the State in receiptof Central . Pension may be granted
Token Slate Freedom Figtite!'s.Pet1Sion at the prevaling rate with effect from .the date of
filing their application in reco'gnition oftheir suffer.ings in the struggle fo.r F,reedom of the.
..,
Country. · · '
(
Order: -Ordered that the Resolution be published iri th·a Ori§sa Gazette and copies thereo be
forwarded to the Chairman, all Members .of the F.F.P. Committee/all Departments of
Governemnt/all Head of Departments pf Government/all District
Magistrates/all Treasury,
._
" .,
\ Sub-Treasury and Specral Treasury - Officers/Accountant-General, Orissa, Bhubaneswar
and Deputy Accountant-General, Orissa, Puri.
. .
P. K. P�TNAIK
. .
Additional .Chief Secretar.y-Cum·Secretary
·
to 'Government
•
N.o.38489. Code�:53/92/F.,
FINANCE DEPARTMENT
OFACE MEMORANDUM
. .·
. ·-
The 5th September, 1 992
I . '
·
Sub}ll<;t: Fixation· of monetary I itnitf.or binding charges qf Registrers, Book-s, Guard Files, 'fable'
Pads and Gazettes.
The undersigned is directed to say that the monetary limit for binding charge6 of registers, books •.
guard files, table pads and Gazettes waslast.lixed in Finance Department Memorandum ' No. 47761 /F.,
dated'the 21 st October 1 976 and No.61285/F., dated the29th Decemb€r' 1 986.
The existing rate of.Rs.6/· relates to the binding charge per. item when · the materials are not
supplied by Government. Where the materials are supplied ·by Gover�me]lt the binding charge shall
be reduced by 50 per cent i. e., tl'le rate for binding 1charge will be'Rs.3/· o�ly. ·,
.
This order shall come into force· from the date of issue
- '
sitthe ord�r. ' . )-
'
' '
N. R. DUBEY
FINANCE DEPARTMENT
•
RESOLUTION
•
'fhefollowing proviso shallbeinserted below Note 2 under Para. 5 ofthe Firance Department
Resolution No. 1 9043/F., dated the,5th April, 1976 substituted in �inance Department ResoiUiion
• No. 2974/F., dat� -the 2_4th January 1983. · •
:
.
• '•Provided thatif the married d�ughter or married sister is t�e sole surviving heir of 'the deceased,
·
the nomination In-her favour wi.ll not become invalid."
ORDER: -Ordered that the Resolqtion be published in the next issue of Orissa Gazette and copies
·
FINANCE DEPARTMENT
NOTIFICATION '
No. 38595-Codes-85/92-F.-The G;wernor has been pleased to order that in the Delegation of . .
i
inanca 1 Powers Rules, 1 978 notified in Finance Department Notification No. 1 2000-Codes-1 2178-F.,
F
dated the 9th March 1978; the following amendments sha)l be 'made, namely:- .
AMENDMENT
.r'
1. Para. 2 of Sub-Rule ( 1 } of Rule 3 shall be subs1ituted by the following:-
"Controlling Officer� should, however, indicate the Items of non-recurring' expenditure .
proposed to be incurred with sufficient justilfcation' Provision Jor loans sha II be made
only through New Demand Schedules for which adequate justific_ation with necessary
details should be furnished. In case of revenue earning non-plan schemes, details
of anticipated receipts, where the amount exceeds Rs.50,000/- should be given indicating
the basis of calculation and explaining short-falls,\ if any".
130
3. ltem(xii) (h) ·of .sub-rule (1 ) of r.ule 9 shall be· substituted by the following:-'-
•
SJ j. ect to the. conditions mentioned above the powers of Dep,;mment .and ·offices in·charge
i b
--
. 0
' J ·,
��
- --- -
--
A :_
,,.. ..
-· .
_
_
,:_ _ -
.Recurring Non-rec-:.
urring
(2) (3)
'
(ii) Member. Eioar.d dRevenue_ Rs.1 0,000/� per annum in each Rs. �0.000/·in each
case. case.
.
.,
.
(iii) Heads ot Department Rs.7,00.0/- PI!' annum in each Rs.20,000/-' in each
ca se. case.
'
·-
5. P<(ra. 2 of the notes below rule1) ( i) (,9') shall be substituted bythef011owing:--
_
H_eads .of the pepatments shall be competant to sanctjo n grants-in-aid subject to the c;nditions .
mel)tioned . \!nder sub-rulll (1 ) pr ovided the allotment under the relevant sub-head•
1s nQt
· exceeded. A certifica te should also be 'furnished in the 'sancJion order to th'e' effect
t respect of grants sanctioned earlier has been furnish_ ed t()
that uti 11sation certificate n'
the compete11t authority . • •
"'
•
. '·
Administrative Approval:-
'
·
(1 ) ,Powers �� Heads of Oepa;tments other than· the Member, "Board of Rev.enue; Revenue
Divisiona l . Commissioner and other than · thoS? under the JVorks, Irrigatio n, Energy,
_
Rural Development as. wel l as Housing . & Urban Development Departments to .eccqra
. adminiisttative approv_al in each . case a re as foUows : - '-
> .'
Rs.
Member, Revenue
Board of Divisional Collector
Revenue Co.mmissioner
(3) Powers of Administrative Departments other than the Revenue, Works, Irrigation. Energy,
Rural Development and Housing and Urban Development Departments to accord administrative
.approval are double the financia I limits indicated for Heads of Department under sub-rule (1 ).
'
132
(4) Powers of the Revenue Works, Irrigation, Energy, Rural Develqpment and Housing and
Urban Development Departments to accord administrative approval are as follows:-
Rs.
/'
(i) Residential Buildings . 13,50,000/-
(vi) Efectricallnstallations:·-
Subject to the above condition the general powers of different authorities to qanction write
off of losses will be as follows : -
..
Subject to the conditions mentioned a�ove the general powers of the Heads of Offices to
sanction contingent expenditure will be as 'follows:
(2) (3)
.�------��-- ------�-
(i) Collectors Rs. 6.000/-per annum in each case Rs. 15,000/-in each case
•
(ii) Heads of Sub-ordinate Rs. 2,000/-per annum in each case Rs. 5,000/-in each e<�se
Offices.
- -
---
- -
The �inancial Adviser shall be consulted in the matter of exercise of powers delegatd under
these rules. In all such cases where the Secretary at the Administrative Department
proposes to >Over-rule the advice of the Financial Adviser reference may- be made to the
Finance Department.
The duties and responsibilities of the financial Aoviser/Assistant Financial Advis�ns are defined
and detailed · in Annexure-E. The Financial Advisers should not be saddleo with pure
•
.
administrative functions and items of work of miscellaneous and routlne ·nature as that
may hamper in due discharge of the duties a·nd responsibilities specifically entrus1ed. to
them. The Fiooancial Adviser and Chief Accounts Officers/Accounts Officers attached to the
Heads of- Departments and other officers shall mutati s rrrutandis discharge the duties and
functions entrusted to the Financial Advisers/Assistant Financial Advisers attached to the
Departments···.
AII proposals referred to the Finance Department should be accompanied with the comments
of the Fina ncia I Adviser/Assistant Financial Adviser.
..
ANNEXURE-C
(Rule-1 0)
Heads of Department may sanction expenditu-re upto Rs. 20,000/-per annum subject to budget
provision and ·the seale presecribed by the Government and rates approved by the Directorate
of Export, Promotion and Marketing.
,
Heads of Departments rna� sanction expenditure on hiring office furniture upto Rs. 2000/·
per , office per annun>,
134
Subject to budget provision and norms piescribed by Finance Department power of-
1 . Ad;ministrative Department Full powers
ANNEXURE·D
-·
lxii) Serial No. 5 shall be substituted by the following:-
Instruments i�nd minor equip· Rs. 4,500/ Subject to budget provision and
ments and appratus. pel annum. norms prescribed by Finance
Department.
Telephone charges -
ANNEXURE-E
. In supersession of all previous rnstructions. issued in the matter the following functions shall be
discharged by the Financial Adviser-/Assistan,t Fina.ncial Adviser in relation to the Department (s) to
which he is attached. It will be his duty:-
(i) to ensure that the Budget is drawn up according to the insttuctions issued by the Finance
'department from time ot time; '
(il) to scrutinise Budget proposals thoroughly before sending them !O the Finance Departme n;t
'
(iii) to see that complete· departmental acco'Unts ar� maintained in accordance with the
requirements under the Orissa General Financial Rules. It should, in particular. be ensured
that the department not only maintains accounts of. expenditure against tbe Grants 0(
Appropr.iations directly controlled by each but also obtains figures ot the expenditure
incurred by the subordinate offices . so that the department has the complete .month to
month picture of the entire expenditure falling within its jurisdiction;
(iv) to watch and review · the progress of expenditure against sanctioned grants through
• maintenance of necessary registres and to issue timely . warning to the controlling
authorities that the progress of e�penditure is even;
(v) to ensure 'the proper' maintenance of the Register of liabi'lities <nd' CCrY;Il]itmenrs as ·
required under the O.G. F.R. to facilitate realisti,c prep�ration. of Budget estimates, watching
of book debits and timely surrender of anticipated savings; ·
(ix) to wa'tch and en'sure the compliance of audit objections. inspection reports, l ' raft
, b
Audit Paras. etc.;
(x) toscreen all expenditure proposals requring to be referred to Finance Depaqment for
concurrence or comments;
(xi) to ensure regular and timely submiss1on of statements. reports and returns as prescribed/
. required by the Finance Department. ;
.
'
(Xii) to p·ursue irregular payments, when noticed, with a view to rectifyiQg the situation and to-
'take steps to prevent that such 1<\pses do not recur;
(xiii) to vigorously pursue audit and accounting irregularities brought to notice by the Accoun
tant-General with. the 'off.icers concerned with a view to finalising the action th&rllQn·
'
· so as to rectify the irregularities and · if it is sufficiently serious to bring the same to the
notice of the higher. authorities and to initiate necessary departmental action with the
least possiole dela y ;
137
(xiv) to taka effect'ive steps for reconciliation of departmenta I figures with those recorded in
the levels o! account of Accountant. General every month and to ensure the reconciliation
'
- of the fina 1 accounts of the -;-ear before the end of June;
rxv) to supply necessary m!'terials re$Jired by the Accountant-General in connection with the
preparation of Appropriation accounts within the prescribed time-limit;
(xvi) ·to pursue the defects pointed out in the appropriation accounts and the irregularities
I
incorporated in..the audit report of the A CCountant-Genera\ and·to take prompt action· to
rectify such defects/irregularities and to issue general instructions to avoid recurrence
of such lapses ; .
L
(xvii) to controi and supervise the functions of the Internal Auditors of the Departments and
to ensure effective check and audit of the accounts of the sub-ordinate offices i
(xix) to ensure prompt and timely collection of revenue and receipts due to Government by
prescription of .monthly target of collection and rev_iew of the demand, collection and
balance statements ;
txxi) Any other financial matter that may be assigned to him by,the Secretary of the Admini··
strative Departm�nt subject to the condition that the Financial Adviser�, should nor be
saddled with items of work relating to condition of service and establishment such
as grant of Subsistence allowances, Special Pay, Pay fixation. · Pension. Pre-audit of
travelli'ng �xpenses, disciplinary proceedings as entrustment of suci;l duties may detract
the Financial Advisers from paying ·due and adequate attention to legitimate and more
important duties.
P. K. PATNAIK
FINANCE DEPARTMENT
1'0
·'The undersigned is directed to in�lte a reference to this department Circular .No. :!1797 dated' the
13th f1,1ay 1992 and No. 29717(40)·".. dated the 9th July 1992 on the above subject and to say tlaat
despite issue Qf clear instructions for submission of complla!\C& I'IOtes and action ta!\e'o notes to the
'
Orissa Legislative Assembly, on the reports of the Comptroller and Auditor-General of India and on the
reports of thg Public Accounts Committee, duly authenticated by the Secretary of the Administrative
Department it is observed by the P. A. C. that some of the dapmme;-ots are still submitting the compli·
,
ance notes/action taken notes without baing authenticated by the Secretary of the Administrative
Department. It is once again roque>ted that the compliance notes and action taken notes should be
page numbered and duly authenticated by the Secretary of · th3 Ao:lministrativa Oap�rtment before ·
submission to the P. A. C. ·
2. Further the Administrative Dep3rtment were also advised on several occasions in the past
to prep3re the notes on Paras incorp:>ratad in the report of the C.,m:'l!toller and Auditor-General of
India (Civil and Revenue receipts) and on the report of the P. A. C. with full facts and figure,s and to
submit 25 copies of the notes S? prepared to Orissa Legislative �embly duly page marked and
authenticated by the· Secretary of .the Administrative Department promptly on re'ceipt of the repa"
This has not been adhered to. The Public Accounts Committee h3S therefore observed with dissatisfac
tion that the departments do not .furnish the approved notes and action taken notes within the time
· · ·
You are, therefore, once again, requested to see that the instructions given on the subjeCt, from
time to time, are carefully im;Jiemented so that the present state of affairs could be avoided.
FINANCE DEPARTMENT"
OFRCE MEMORANDUM
2. Government have decided that whenev.er advance is paid to any Contractor under exceptional
circumstances, as envisaged under the provisions of the code, it will carry interest at the rate of 1 8
per cent per annbm.
P. K. PA�NAIK
Additional Chief Secretary-cum-Secretary
to Gov81nment
Fl NA NCE DEPARlME NT
No. 45065-(223)GIS-3/92(Pt.)-F,
\ .
To
All Departments of Government/Heads of Departments.
Subject-Benefits under the Group Insurance Scheme-Instructions regarding full deposit in case
of deputationists io foreign bodies and Government Undertakings etc.,
·
The Group Insurance. Scheme was made compulsory for all the Stare Government emi?loyeas
in regular establishments with effect from 1st April 1 976 and su�naquantly it was raviHd durinJ the
years 1985 and . 1987. In Finance Department Office Memo, No. 211 87/F., dated the 2Bth April 1 976,
. '
139
'
� instructions have bean laid down.re.9arding one•time-deposit in full in case of deputationists to foreirgn
�bodies. Since insurance coverag.e is normally allowed on the basis qf actual deposits, made in favour
of an employee it is necessary for the borrowing authority to see and ensure.tha t full deposits under
the Group lnsurance·Scheme are made timely in favour of tl)e deputationists. The lending authority
should bring the provisions of Group Insurance Scheme as amended from time to time to the notice
of the borrowing authority so that1ht; latter may take steps to make the full deposits in favour of the
deputationists. Nevertheless, it is the responsibility of the deputationist himself to see that . his family
members do not suffer because o\ non-depositor short deposit in his Group Insurance Scheme accounts.
In case the borrowing authority does not take steps or delays in making the Group Insurance Scheme
accounts up-to-date by granting advance as envisaged in the Scheme, the deputatlonist, in his · own
interest should take jnitiative from his side and aeposit the one-time-refunda ble deposit under the Head
"K-Deposits and Advances-(b)-Deposits not bearing interest--8443-Civil Deposits-800-0ther
Oeposits·(A) Deposits under the Government Employees Group Insurance Scheme-(1 ) Employees
contribution"accoridng to the pay range as prescribed in the Scheme and remit a copy of the treasury
chalan to Fi nance Department through ttie borrowing authority. Necessary entry in the Group
.
Insurance Scheme pass book of tbe deputationist should be made bythe borrowing authorities keeping
'
It is felt necessary to impress upon all concerned that failure to make the deposit in full as per the
prescribed ronge of pay by the borrowing authority or by the deputationist as mentioned above shall
not entitle him to the full insurance coverage as envisaged in the Group Insurance Scheme.
N. R. DUBEY
Additional SecretarY to Govern!"ent
FINANCE DEPARTME NT
NOTIFICATION
No. 49834-Codes-56/92·-F.-The Governor has been pleased to order that the following amand
me�ts shall be �ade in the Buies Regulating
Control and Use of Government Vehicles prescriiJeiJ i n
,
.
finance Departm'ent Notification No, 41750-F., dated the 29th July 1978.
AMENDMENT
(i) These rules may be called "Bu ies Regulating' Control and Use of Government Vehicle;."
•
{ii) These Rules are not applicable to vehicles for which special rules have been framed
by Government.
"Z. In these rules Government vehicles shall mean and include two-wheelers like Mopeds and
Motor cycles and Cars, Trekkers, Station Wagons, Pick-ups, Land rovers, Buses, Trucks, Tractors,
rankers and Trailersplaced at the disposal of. Departments .of Government, Heads of Department�
and Heads of Offices for.. official use."·
(iii) Forms 'A' and ·, B' prescribed under Rule 6 (a) shall be substituted by the forms app�nd hereto,
I
v} Rule 19 (iv) shall be substituted by the follo�ing :-
(i
. .
"19 (iv). In case of minor repairs of' urgent nature the officers in-charge of the vehicles may_.
do it without consulting the Inspector of Motor Vehicles (Technica l). The t9tal cost of such -
minor repairs during a financial·year shall not exceed Rs. 1()00·00 for vehicles, Rs. 30(Hl0 for
two-wheelers like motor cycles and scooters and Rs150.00for mopeds. In a l lotl)er cases estimates
for repair/ replacement of parts other than tyres, tubes and batteries befram.ed or checked
by the M otor Vehicle' Inspector or a Technica I Officer of equivalent rank before suet"! repairs/
replacements are undertaken".
.
"20. The expenditure on maintemnance and repairs of Gover01:nentyehicles shall not e>�:caoo the
ceilings specified in Annexure-! and I·A. Replacament of tyres/tub9s and b31 teries shall be regulated
by the norms fixed in Aonuxures II and 11-A. For replacement of tyres, tubes, batteries, specific re
co mmendation of the Motor. Vehicle Inspector or a Technical Officer of eq·Jivalentrank shalf be nece
ssary only where such replacement is considered necessary by the Officer in-charge of the ve hice
before expiry of the life-span fixed in Annexures-ll and H-A. The norms and guidelines as laid down
·
in Annexure-Ill sha ll be followed for maint�nance affecting the overall life of Government vehicles
·
except the two-wheelers referred to in Rule 1 9 (iv)".
"21 . Powers of Heads of Department .and Administra ti-7e Departments to sanction exp nditme
.
�
on repairs of vehicles which have· completed the total kilometreage/years prescribed for their full life
"
or have outlived thei'r prescribed life-span or both shall be. as fol lowes:-
· <f
·,
I'
Heads of Departments {i) Rs. 1. 5_0/-(For Mopeds)
Administrative Department :- Full power� subject to the condi tions that the E>Xpenditure
is not ' uneconomical. · ' ·
'
For the purpose ofthisrule, expenditure on repairs exceeding .20 per cent of the cost of the vehicle
shall be treated as u,neconomical." · '
N. B. DUBEY
•
Tl
·� � ·
FOftM....
I RUL..E·6 (Q})
lOO 800K
.
Pttro!/Diuo!
,
...-----
--� --- ---..
Dato Place of Pltce ot KHometerege/ Purpos.e of Name end Petrol/ l'otr<>l/ Petrol/ Bafanc• l•l SJgna1ure Signature Rtme•b
departure arriVal end houre done journo)' desfgnltlon dletel in diesel Total dlt..l tank o fthe drl'ler of the officer
and time time of otflc:tr tank supplied COftiUMid
utlng
.,
(1) (2) (3) (4) (6) (8) (7) (8) (9) (10) (11i (12) (13) (14)
....
�·
....
),f•
�1r..;, , f, '
•I
,,
'
..
...,._,.
FORM·I
[ RULe 8-(e) )
St. Registration Kllomttres}houJJ Totti Tlme span on non� Amount due Otlllls of bills Particulars of Total quantity Reodlno ol Mile· AVItiQt Aam.erk$
No. No. covsr•cf for duty Journeys tornon·duty and amounts credh to of petrol/ di9s:el me1rt/Kilomeue kilomettrage
of vehlcfo foumeys rulfsed (by Government consumed Hour Hour par litre
..---'--....... ,..----..A.----.
-- lnoluding cosh/choquo) accounl . (lilies) (col. No.&-11)
det,ntlon (Chal•n No. .....
....
....
6 8 9 N
2 3 4 6 7 10 II 12 13 14 15
'
.....
.
.-
EXPE:0. )ITURE OF M�INTEN�� Cil A�i:J RcPAI� OF GOVERiii�Er-IT VEHICLES ANNUAL CEILINCJ
•
ANNEXU�E·l
.
(Rule·20)
'
.
CIISI of Vehlc:fe Ufe in Kmt. euumed. Annual ceiling l.n As./per Kilometre expendhur& In Pal•• Ptl kfJometre Cumula·
live Total
,.. 2nd 3rd 4th 6tb 6th 7th 8th 9th .,Oth 11th 12th
(1) • (3) (4) (6) (6) (7) ,... (9) (10) (U) (12) (13) (14) (1�
-�--
(A) cars & light POIJOI vehlcloo 2.0 lath K·.._ A- 1.340 2'590 5.1590 2•590 15.590 3.090 8.090 10,690 6,090 4>590 00 00 68150
20000 Knlu'o
7.0 1·30 :18.0 13.0 78•0 16·0 80.0 53.0 30.0 23.0 0 0 00 29.5
rough uso. .
.
9.0 15.0 33.0 15.0 73.0 17.0 65·0 19.0 36·0 2.9.0 0 0 0 0 28.0
-
-
(C) Vans and F!ickups Medium 2.5 lekh Kms. overage 2.500 5,100 7.100 5,100 . .7.10 0 . 16.100 7.100 5,100 7,100. 7.100 ' 0 0 o ol·.• 68,400
Motor, vehicles (Standard 22,500 Kms. per year.
20, !'Aatadoor, Toyota, Tata·407 etc)
)
12.0 25.0 65.0 25.0 2S.O 75.0 36.0 25.0 35.0 36.0 0 0 00 30·0
,--
(D) Heavy Mo i or �hlcfo.s, Buso.s 4·8 lakh Kms. average 6,500 13,300 13.300 13,000 13,300 40,300 13,300 13,300 13.000 25•300 13-300 13.300 1,91,800
& Trucks. 40,000 Kntll. per v•ar.
18.0 33.0 35.0 33·0 35.0 1.0 33.0 35·0 35.0 68·0 36·0 35.0 40.0
'
P.P. K. P, P, K. P. P. K. P. P. K. P. P. K. P. P. K. P. P. K. P, P. K. P. P. K· P. P, K. P. P. K. P. P. K· P. P. K.
•
ANNUA� CEILING
ANNEXURE·IA
(Rult·20)
�--------�--�--�
111 v•ar 2nd year ; 3td yaar . 4th v.ar 6th year 6th yoar .7th y&ar 8th year 91h y..r 10th year
2 3 4 6 6 7 8 9 1o 11 12
Moped .. 49,000 Kms. 7 yoartof life(7000Kms./ 240 430 '280 460 1430 840 280
r•••l·
_ Motor Cycle/Scooters .. 1,05.000 Kms. (7 years of life) 15,000 640 1.29D 716 1,380 4.340 2.li40 840 .. .. -
Km.s. vear).
' �
Trtctor .. 10.000 Hrs. (10 v••• of lifo). 3,060 5,71 0 5.210 8•710 5,710 16,650 6.210 6.710 $.710 1210
/
"'-
\- · .
..
145
' '
ANNEXURE I.J
(Rule-20)
1 2 3 . 4
2. '!'rucks and Buses 'Including Mini Buses. 60,000 Kms. 1 1/2 years.
Note : -(i) Minimum life of tyres means "Scrap life'• which Includes one or two retreads tlR
scrapped.
ANNEXURE-II-A
(Rule-20)
1 2 3 4
ANNEXURE-Ill
· (Rule-20)
f·1 Engine and V&licla s9vicing of all cl!eJories Every 5, 000 Kms.
of vehicles bming heavy motor vehicles.
1·3 Gear oil change. Every 3 servicing in heavy vehicles and every
4 sa:vicing in other classes of vehicles.
1·4 Under carriage painting. A1nullly b3bra rains, sl3�ting from second
yea�.
1.5 0 tar hauling Oynam' I aher�ator and self· Every 50,00' Kms.
starter.
FINANCE 'DEPARTMENT
'
The 26th November 1 992
To
Therefore, it is felt necessary to impress upon all concerned that the instructions issued bY
Finance Department in the aforementioned Circulars should be strictly adhered to and use
of uniforms by the Governmentempioyees who are in receipt of uniform allowance may be ensured.
Any default on the part of the employees in the use of uniforms despite payment of uniform
allowance may be seriously viewed and steps moy be taken to recover the amount sanctioned
and paid from the salary of the employee as per the stipulation"made in Para-5 of FinaC)ee Department
Memorandum No. 11 455, dated the 30th March 1991.
B- K. MOHAPATRA
Deputy Secretary to Government
FINANCE DEPARTMENT
Memo. No. 3287 -(45) AA (P)·21/92-F .•
To
The 22nd January 1993. <
The undersigned is directed to invite a reference 1<> this Departmentletter No. 2971 9 (40.)-F,. dated
the 9th July 1992 o n the subject noted above and to s·ay that, the Public Accounts Committee in couise
' .
of examination of the reportof the C. & A.·G.of India for 1 986-87 and 1 S87·8.8relating to Irrigation . \
Department on the 1 9th January 1993 expressed th-eir dissatisfaction, for non-receipt of expfana
tion on the excess and savings for the year 1986·87 and 1987·88 by some of the Department and
. took a serious view about the defaulting Departments like Irrigation, Energy, Works, Education &
Youth Services, Fisheries & A. R. D. Department, Agriculture Department, Co-operation Department
and Home Department,
1 1t is, therefore, requested that explanatory notes for savings & excess of expenditure should l>e
transmitted o t Accountent·General, Orissa soon after the close of the financial y,ear.
The Accounts Officers working in the Heads otthe Departments under their control should be
suitably instructed.
S. B. PANDA
Joint Secretary to Government
FINANCE DEPARTMENT
Memo. Mo. 6045 (45)-AA (P)-21/92-F.,
It is, therefore, requested that necessary steps may be taken to finalise such cases, pending at
the level of Departmental Officers. The cases, which are p'ending before thejudicial forums. may be
pursued for flnalisatlon.
'fhe Sub-Ordinate Qfflcee under their control may please be suitably instructed.
I
P. K. MISHRA
Secretary to Govetnment
. .
/ FI.NANCE D.EPAR:Il\1\f:NT,, fi •
•• ..
.
/ ..
·'
. .
'
·
OFFICE MEMORANDUM �
.
� .
In Finance Departme"nt Office Memorandum No.1 06/92-Cocle�-4/33/F., dated the' 1 6th October 1992.
It has been envisaged that whenever advance is paid to any contractor under -except[ona I c·rcumstance·s-.
·in terms of P.ara 3. 7. 21 of the 0. P. W. D. Code, such advance shall carry interest at the rate of 18
per cent per annum. Rule 140-A of 0. G . F·. R. Vol. I provides that when other Civil Departments
execute work, the provisions containe.d ih, o. P. W. D. Code . shall be fol lowed. unless specific
'
rules have been framed , for. execution of worl<s by the 9fficers of t�e concerned
Civil Departments. Where speci.ll·1· " Qepartmenia l Ruie·s exist, those Bules are to be followed by the
dep·anment concerned for execution of works. Bufin �-�sence of any. such special rules, ihe provisi�ns ·.
of the 0. P. W. Q. Code regarding advances to · contractors, maintenance of records and enforce
ment of' terms of contra.ct, etc. for execution of works by the Works. Departmept ,sh� U Q.e followed by
the Civil Deplrtments: ACCordingly, tha advances granted to the contractors for ex�cu!ion of works
in' case of othei Civil Departments shall also carry interest at th·e ra't.e of 1 8 P')! cent· p�r <i'nnu!n, :
This ord�r is being,,issued by w�y .of. clarification since' the decision of Q.ov�rnment regarding
_
inter�t chargeable OIJ advances to the< contractors with effect from tne 16th October 1 992 in ierms
of -the Finance Department Office Memorandum.referred· to abc)ve has a,lrea�iv. been .qommunicate
. .. . �- '' to
-..
J
all the Departmer1ts of Government and H�ads of Departments.
,.
. P.. K·. MISHRA' ·
,
No. 8084-S.C.'-58/93-F.,
> �." ' !
OFFI CE, MI:MOBAN'DUM
.
,
The 24t11 February 1 993
financi'ng institutions fof ditferent purposes. A modE>i agreement form for execution _by the Borrowin
institutions f:las been prescribed in Annexure· I to the Office Memorandum referred to obove. Referenc'f
f
were re�eived fr0m some ·departments with regard to the nature and viil.tte of �J:le S!!l.!nP.P�aP,{lr-to 1
used for execution of .the agreement. ·
: . • ,
fJ
. _
. .
. .
. . ·. ·After careful consideration it has been decided �hat,the. agieemen(dee-ds shall·be . executed by t
·
· cplganisations i n non-judicia l stainp paper wor- th. Rs. 3·oo (Supees three onl.y) a· nd -the same need r
· ·
'
' ··58 re�istered. •
'·
P . k. MISHBA
.·
.(
• Secr.etary'Jo G"ov ernment
. . . ....... v
•
; I•
-·l�.